Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Irs Tax Filing 1040ez

Hrblockfreefile1040 X FormBlank Printable 1040ez FormMyfreetax1040 Ez Form 20102011 Tax Forms 1040 EzIrs Forms Amended ReturnH Rblock ComAmended 1040Turbotax Free State FilingFree 2013 Federal & State Tax Preparation On LineFile Free State TaxWww H&r Block At HomeIrs Tax TablesFederal Tax Form 1040ezHr Block Free TaxesTaxact 2010 Free VersionTaxact.comSoon Can I File My 2013 TaxesHow To File 2011 Tax ReturnDeadline For Filing 2010 TaxesFile 1040ez FormFile 2011 Taxes For FreeH & R Block Tax Software2012 Irs Form 1040 EzFree Online Tax PreparationIncome Tax PreparationState ReturnsFederal Form 1040xIrs Estimated Tax Forms 2011Free Tax PreperationFree State Tax EfileAarp Tax Help LocationsFile Federal And State Tax For FreeFile Tax ReturnCan You Do State Taxes For FreeFiling Taxes 20141040 Ez 2011H And R Block Free File OnlineTaxes On Unemployment

Free Irs Tax Filing 1040ez

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

IRS - Enforcing Laws

Return to Tax Stats home page

Excel Viewer

These tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Enforcing Laws

Examination Coverage

Examination Coverage: Recommended and Average Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined by Type of Return and Internal Revenue Region, District, and Service Center and Fiscal Year
1999     1998     1997      1996     1995

•  Additional Tax and Penalties Recommended After Examination
By Tax Class and by Internal Revenue Regions, Districts and Service Centers and Fiscal Year
1997     1996     1995

Examination Coverage: Individual Income Tax Returns Examined
by Size of Adjusted Gross Income and Fiscal Year

Returns Examined with Unagreed Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined Involving Protection of the Revenue Base
by Type and Size of Return and Fiscal Year

Examination Coverage: Returns Examined Resulting in Refunds
by Type and Size of Return and Fiscal Year


Returns of Tax-Exempt Organizations, Employee Plans, and Government Entities Examined
by Type of Return and Fiscal Year

•  Returns of Tax-Exempt Organizations and Employee Plans Examined, and Recommended Additional Tax After Examinatinon
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

• Returns of Tax-Exempt Organizations, Employee Plans, and Tax-Exempt Bonds Examined
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

Determination Letters Issued on Employee Pension Plans
by Type and Disposition of the Plan and Fiscal Year

Tax-Exempt Guidance and Other Regulatory Activities

Applications for Tax-Exempt Status
by Organization Type and Internal Revenue Code Section and Fiscal Year

Tax-Exempt Organizations and Non-Exempt Charitable Trusts


Delinquent Collection Activities


Criminal Investigation Program
by Status or Disposition and Fiscal Year


Civil Penalties Assessed and Abated
by Type of Tax and Penalty and Fiscal Year


Information Reporting Program
In addition to receiving taxpayers' self-reported income and tax on those tax returns that are filed, the IRS receives independent information about income received and taxes withheld on information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayer to resolve discripancies. 
By Returns Received, Contacts, and Additional Tax and Interest Assessed


Math Errors on Individual Income Tax Returns
During the routine processing of tax returns, the IRS checks for mathematical and clerical errors before refunds are paid,
By type of error




(Back to top)


Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

   Return to Tax Stats home page
Page Last Reviewed or Updated: 24-Mar-2014

The Free Irs Tax Filing 1040ez

Free irs tax filing 1040ez Publication 531 - Additional Material Prev  Up  Next   Home   More Online Publications