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H&r Block State Taxes

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H&r Block State Taxes

H&r block state taxes 21. H&r block state taxes   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. H&r block state taxes ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. H&r block state taxes  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. H&r block state taxes 5% si usted o su cónyuge tiene 65 años de edad o más). H&r block state taxes Tarifa estándar por milla. H&r block state taxes  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. H&r block state taxes Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. H&r block state taxes Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. H&r block state taxes Qué gastos puede incluir este año. H&r block state taxes Qué cantidad de los gastos puede deducir. H&r block state taxes De qué personas puede incluir gastos médicos. H&r block state taxes Qué gastos médicos se pueden incluir. H&r block state taxes Cómo tratar los reembolsos. H&r block state taxes Cómo declarar la deducción en la declaración de impuestos. H&r block state taxes Cómo declarar gastos de trabajo relacionados con la incapacidad. H&r block state taxes Cómo declarar los costos del seguro médico si trabaja por cuenta propia. H&r block state taxes Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. H&r block state taxes Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. H&r block state taxes Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. H&r block state taxes Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. H&r block state taxes No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. H&r block state taxes Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. H&r block state taxes Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. H&r block state taxes ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. H&r block state taxes Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. H&r block state taxes Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. H&r block state taxes Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. H&r block state taxes Declaraciones por separado. H&r block state taxes   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. H&r block state taxes Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. H&r block state taxes Estados donde rige la ley de los bienes gananciales. H&r block state taxes   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. H&r block state taxes Cada uno de ustedes debería incluir la mitad de los gastos. H&r block state taxes Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. H&r block state taxes Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. H&r block state taxes ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. H&r block state taxes 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). H&r block state taxes Ejemplo. H&r block state taxes Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. H&r block state taxes El 10% de esa cantidad es $4,000. H&r block state taxes Usted pagó gastos médicos de $2,500. H&r block state taxes No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. H&r block state taxes ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. H&r block state taxes Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. H&r block state taxes Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. H&r block state taxes Usted Puede incluir los gastos médicos que pagó por usted mismo. H&r block state taxes Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. H&r block state taxes Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. H&r block state taxes Ejemplo 1. H&r block state taxes María recibió tratamiento médico antes de casarse con Guillermo. H&r block state taxes Guillermo pagó por el tratamiento después de casarse. H&r block state taxes Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. H&r block state taxes Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. H&r block state taxes María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. H&r block state taxes Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. H&r block state taxes Ejemplo 2. H&r block state taxes Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. H&r block state taxes Juan se casó con Beatriz este año y presentan una declaración conjunta. H&r block state taxes Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. H&r block state taxes Dependiente Puede incluir los gastos médicos que pagó por su dependiente. H&r block state taxes Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. H&r block state taxes Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. H&r block state taxes Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . H&r block state taxes Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. H&r block state taxes Excepción por hijo adoptivo. H&r block state taxes   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. H&r block state taxes Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. H&r block state taxes Hijo adoptivo. H&r block state taxes   Un hijo legalmente adoptado se considera su propio hijo. H&r block state taxes Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. H&r block state taxes   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. H&r block state taxes   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. H&r block state taxes   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. H&r block state taxes    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. H&r block state taxes Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. H&r block state taxes Hijo de padres divorciados o separados. H&r block state taxes   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. H&r block state taxes Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. H&r block state taxes Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). H&r block state taxes Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. H&r block state taxes Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. H&r block state taxes Manutención reclamada conforme a un acuerdo de manutención múltiple. H&r block state taxes   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. H&r block state taxes El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. H&r block state taxes   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. H&r block state taxes Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. H&r block state taxes Ejemplo. H&r block state taxes Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. H&r block state taxes Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. H&r block state taxes Usted pagó todos sus gastos médicos. H&r block state taxes Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. H&r block state taxes Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. H&r block state taxes Sus hermanos no pueden incluir ninguna parte de los gastos. H&r block state taxes Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. H&r block state taxes Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. H&r block state taxes Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. H&r block state taxes El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. H&r block state taxes Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. H&r block state taxes Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. H&r block state taxes Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. H&r block state taxes Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . H&r block state taxes ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. H&r block state taxes Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. H&r block state taxes ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). H&r block state taxes Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. H&r block state taxes Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. H&r block state taxes Tabla 21-1. H&r block state taxes Lista de Gastos Médicos y Dentales. H&r block state taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. H&r block state taxes Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. H&r block state taxes ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. H&r block state taxes ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. H&r block state taxes Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. H&r block state taxes , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. H&r block state taxes Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. H&r block state taxes Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). H&r block state taxes Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. H&r block state taxes Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. H&r block state taxes El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. H&r block state taxes Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). H&r block state taxes Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. H&r block state taxes Plan de seguro médico provisto por el empleador. H&r block state taxes   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. H&r block state taxes Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. H&r block state taxes Ejemplo. H&r block state taxes Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). H&r block state taxes Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. H&r block state taxes Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. H&r block state taxes Servicios de cuidado a largo plazo. H&r block state taxes   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. H&r block state taxes Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. H&r block state taxes Plan de reembolso de gastos médicos. H&r block state taxes   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. H&r block state taxes Esto se debe a que un HRA es financiado únicamente por el empleador. H&r block state taxes Funcionarios jubilados del sector de seguridad pública. H&r block state taxes   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. H&r block state taxes Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. H&r block state taxes Medicare A. H&r block state taxes   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. H&r block state taxes El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. H&r block state taxes   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. H&r block state taxes En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. H&r block state taxes Medicare B. H&r block state taxes    Medicare B es un seguro médico suplementario. H&r block state taxes Las primas que paga por concepto del Medicare B son un gasto médico. H&r block state taxes Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. H&r block state taxes Medicare D. H&r block state taxes    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. H&r block state taxes Puede incluir las primas que pague por el Medicare D como un gasto médico. H&r block state taxes Primas de seguros pagadas por adelantado. H&r block state taxes   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). H&r block state taxes Licencia por enfermedad sin usar para pagar primas. H&r block state taxes   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. H&r block state taxes También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. H&r block state taxes Puede incluir este costo de participación continuada en el plan médico como gasto médico. H&r block state taxes   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. H&r block state taxes No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. H&r block state taxes Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. H&r block state taxes Vea Hogar de ancianos y de convalecencia , más adelante. H&r block state taxes Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. H&r block state taxes Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. H&r block state taxes El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. H&r block state taxes El alojamiento no es lujoso ni extravagante, dadas las circunstancias. H&r block state taxes El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. H&r block state taxes La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. H&r block state taxes Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. H&r block state taxes Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. H&r block state taxes No se incluyen comidas. H&r block state taxes Hogar de ancianos y de convalecencia. H&r block state taxes   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. H&r block state taxes Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. H&r block state taxes   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. H&r block state taxes Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. H&r block state taxes Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. H&r block state taxes Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. H&r block state taxes Gastos de automóvil. H&r block state taxes   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. H&r block state taxes No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. H&r block state taxes   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. H&r block state taxes    También, puede incluir cargos por estacionamiento y peaje. H&r block state taxes Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. H&r block state taxes Ejemplo. H&r block state taxes En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. H&r block state taxes Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. H&r block state taxes Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. H&r block state taxes Calcula primero los gastos reales. H&r block state taxes Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. H&r block state taxes Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. H&r block state taxes Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. H&r block state taxes Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. H&r block state taxes Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. H&r block state taxes Gastos de transporte que no puede incluir. H&r block state taxes   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. H&r block state taxes Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. H&r block state taxes Viajes que son únicamente para mejorar la salud en general. H&r block state taxes Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. H&r block state taxes Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. H&r block state taxes (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). H&r block state taxes Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. H&r block state taxes ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. H&r block state taxes Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. H&r block state taxes Esto incluye los pagos de Medicare. H&r block state taxes Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. H&r block state taxes Ejemplo. H&r block state taxes Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. H&r block state taxes El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. H&r block state taxes Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. H&r block state taxes Plan (arreglo) de reembolso de gastos médicos. H&r block state taxes   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. H&r block state taxes Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. H&r block state taxes Otros reembolsos. H&r block state taxes   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. H&r block state taxes ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. H&r block state taxes   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. H&r block state taxes Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. H&r block state taxes   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. H&r block state taxes No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. H&r block state taxes Reembolso en exceso. H&r block state taxes   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. H&r block state taxes Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. H&r block state taxes Primas pagadas por usted. H&r block state taxes   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. H&r block state taxes Generalmente no se incluye un reembolso en exceso en el ingreso bruto. H&r block state taxes Primas pagadas por usted y su empleador. H&r block state taxes   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. H&r block state taxes   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. H&r block state taxes Reembolso en un año posterior. H&r block state taxes   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. H&r block state taxes   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. H&r block state taxes Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. H&r block state taxes    Figura 21-A. H&r block state taxes ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. H&r block state taxes Figura 21−A. H&r block state taxes ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. H&r block state taxes   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. H&r block state taxes 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. H&r block state taxes No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. H&r block state taxes Ejemplo. H&r block state taxes En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. H&r block state taxes No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. H&r block state taxes Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. H&r block state taxes Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. H&r block state taxes De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. H&r block state taxes Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. H&r block state taxes   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. H&r block state taxes De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. H&r block state taxes Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. H&r block state taxes ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). H&r block state taxes No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. H&r block state taxes Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. H&r block state taxes Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). H&r block state taxes Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. H&r block state taxes Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. H&r block state taxes 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. H&r block state taxes Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. H&r block state taxes Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. H&r block state taxes Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. H&r block state taxes Definición de gastos de trabajo relacionados con un impedimento. H&r block state taxes   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. H&r block state taxes Dónde se anota la deducción. H&r block state taxes   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. H&r block state taxes   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. H&r block state taxes Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. H&r block state taxes Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). H&r block state taxes Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. H&r block state taxes Ejemplo. H&r block state taxes Usted es ciego. H&r block state taxes Necesita un lector para realizar su trabajo. H&r block state taxes Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. H&r block state taxes Los servicios del lector son únicamente para su trabajo. H&r block state taxes Puede deducir sus gastos por los servicios del lector como gastos de negocio. H&r block state taxes Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. H&r block state taxes Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. H&r block state taxes El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. H&r block state taxes No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. H&r block state taxes No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. H&r block state taxes Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. H&r block state taxes Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. H&r block state taxes Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. H&r block state taxes Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. H&r block state taxes Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. H&r block state taxes Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). H&r block state taxes Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. H&r block state taxes No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. H&r block state taxes Dónde se anota la deducción. H&r block state taxes    Haga esta deducción en el Formulario 1040. H&r block state taxes Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. H&r block state taxes 5% si usted o su cónyuge tiene 65 años de edad o más). H&r block state taxes Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. H&r block state taxes Prev  Up  Next   Home   More Online Publications
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The H&r Block State Taxes

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