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How Do I File Taxes For 2010

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How Do I File Taxes For 2010

How do i file taxes for 2010 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How do i file taxes for 2010 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. How do i file taxes for 2010 . How do i file taxes for 2010 What is joint and several liability? . How do i file taxes for 2010 How can I get relief from joint and several liability? . How do i file taxes for 2010 What are the rules for innocent spouse relief? . How do i file taxes for 2010 What are erroneous items? . How do i file taxes for 2010 What is an understated tax? . How do i file taxes for 2010 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . How do i file taxes for 2010 What are the rules for separation of liability relief? . How do i file taxes for 2010 Why would a request for separation of liability relief be denied? . How do i file taxes for 2010 What are the rules for equitable relief? . How do i file taxes for 2010 How do state community property laws affect my ability to qualify for relief? . How do i file taxes for 2010 How do I request relief? . How do i file taxes for 2010 When should I file Form 8857? . How do i file taxes for 2010 Where should I file Form 8857? . How do i file taxes for 2010 I am currently undergoing an examination of my return. How do i file taxes for 2010 How do I request innocent spouse relief? . How do i file taxes for 2010 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . How do i file taxes for 2010 What is injured spouse relief? . How do i file taxes for 2010 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. How do i file taxes for 2010 This is called joint and several liability. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. How do i file taxes for 2010 ” Each type has different requirements. How do i file taxes for 2010 They are explained separately below. How do i file taxes for 2010 To qualify for innocent spouse relief, you must meet all of the following conditions. How do i file taxes for 2010 You must have filed a joint return which has an understated tax. How do i file taxes for 2010 The understated tax must be due to erroneous items of your spouse (or former spouse). How do i file taxes for 2010 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. How do i file taxes for 2010 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How do i file taxes for 2010 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How do i file taxes for 2010 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. How do i file taxes for 2010 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How do i file taxes for 2010 For example, you reported total tax on your 2008 return of $2,500. How do i file taxes for 2010 IRS determined in an audit of your 2008 return that the total tax should be $3,000. How do i file taxes for 2010 You have a $500 understated tax. How do i file taxes for 2010 No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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. How do i file taxes for 2010 ” Each type has different requirements. How do i file taxes for 2010 They are explained separately below. How do i file taxes for 2010 To qualify for innocent spouse relief, you must meet all of the following conditions. How do i file taxes for 2010 You must have filed a joint return which has an understated tax. How do i file taxes for 2010 The understated tax must be due to erroneous items of your spouse (or former spouse). How do i file taxes for 2010 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. How do i file taxes for 2010 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How do i file taxes for 2010 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How do i file taxes for 2010 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. How do i file taxes for 2010 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How do i file taxes for 2010 For example, you reported total tax on your 2008 return of $2,500. How do i file taxes for 2010 IRS determined in an audit of your 2008 return that the total tax should be $3,000. How do i file taxes for 2010 You have a $500 understated tax. How do i file taxes for 2010 No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. How do i file taxes for 2010 You must have filed a joint return which has an understated tax. How do i file taxes for 2010 The understated tax must be due to erroneous items of your spouse (or former spouse). How do i file taxes for 2010 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. How do i file taxes for 2010 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How do i file taxes for 2010 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How do i file taxes for 2010 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. How do i file taxes for 2010 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How do i file taxes for 2010 For example, you reported total tax on your 2008 return of $2,500. How do i file taxes for 2010 IRS determined in an audit of your 2008 return that the total tax should be $3,000. How do i file taxes for 2010 You have a $500 understated tax. How do i file taxes for 2010 No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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. How do i file taxes for 2010 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How do i file taxes for 2010 For example, you reported total tax on your 2008 return of $2,500. How do i file taxes for 2010 IRS determined in an audit of your 2008 return that the total tax should be $3,000. How do i file taxes for 2010 You have a $500 understated tax. How do i file taxes for 2010 No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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. How do i file taxes for 2010 For example, you reported total tax on your 2008 return of $2,500. How do i file taxes for 2010 IRS determined in an audit of your 2008 return that the total tax should be $3,000. How do i file taxes for 2010 You have a $500 understated tax. How do i file taxes for 2010 No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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). How do i file taxes for 2010 The understated tax allocated to you is generally the amount you are responsible for. How do i file taxes for 2010 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. How do i file taxes for 2010 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. How do i file taxes for 2010 (Under this rule, you are no longer married if you are widowed. How do i file taxes for 2010 ) 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. How do i file taxes for 2010 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. How do i file taxes for 2010 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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. How do i file taxes for 2010 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How do i file taxes for 2010 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). How do i file taxes for 2010 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How do i file taxes for 2010 Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. How do i file taxes for 2010 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How do i file taxes for 2010 You have an understated tax or underpaid tax. How do i file taxes for 2010 See Note later. How do i file taxes for 2010 You did not pay the tax. How do i file taxes for 2010 However, see Refunds , earlier, for exceptions. How do i file taxes for 2010 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. How do i file taxes for 2010 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How do i file taxes for 2010 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How do i file taxes for 2010 You did not file or fail to file your return with the intent to commit fraud. How do i file taxes for 2010 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How do i file taxes for 2010 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How do i file taxes for 2010 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How do i file taxes for 2010 Note. How do i file taxes for 2010 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How do i file taxes for 2010 (An underpaid tax is tax that is properly shown on the return, but has not been paid. How do i file taxes for 2010 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or resume collecting from you. How do i file taxes for 2010 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How do i file taxes for 2010 See Publication 594 for more information. How do i file taxes for 2010 Injured spouse relief is different from innocent spouse relief. How do i file taxes for 2010 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. How do i file taxes for 2010 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How do i file taxes for 2010 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). How do i file taxes for 2010 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How do i file taxes for 2010 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How do i file taxes for 2010 Note. How do i file taxes for 2010 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. How do i file taxes for 2010 . How do i file taxes for 2010 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. How do i file taxes for 2010 Generally, community property laws require you to allocate community income and expenses equally between both spouses. How do i file taxes for 2010 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. How do i file taxes for 2010      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How do i file taxes for 2010 You must file an additional Form 8857 if you are requesting relief for more than three years. How do i file taxes for 2010 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. How do i file taxes for 2010 If you are requesting equitable relief, see Exception for equitable relief. How do i file taxes for 2010 under How To Request Relief, earlier, for when to file Form 8857. How do i file taxes for 2010 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. How do i file taxes for 2010 Use the address or fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How do i file taxes for 2010 Do not file it with the employee assigned to examine your return. How do i file taxes for 2010 Generally, the IRS has 10 years to collect an amount you owe. How do i file taxes for 2010 This is the collection statute of limitations. How do i file taxes for 2010 By law, the IRS is not allowed to collect from you after the 10-year period ends. How do i file taxes for 2010 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How do i file taxes for 2010 But interest and penalties continue to accrue. How do i file taxes for 2010 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How do i file taxes for 2010 This includes the time the Tax Court is considering your request. How do i file taxes for 2010 After your case is resolved, the IRS can begin or
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IRS Ofrece Consejos Tributarios Explicando Las Disposiciones Tributarias de La Ley del Cuidado de Salud a Bajo Precio

IR-2014-19SP, 25 de febrero de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) está ofreciendo Consejos Tributarios del Cuidado de Salud  para educar a las personas acerca de entender cómo la Ley del Cuidado de Salud a Bajo Precio pudiera afectar sus impuestos. 

El IRS ha diseñado Consejos Tributarios del Cuidado de Salud para ayudar a las personas a entender lo que necesitan saber para los impuestos federales individuales que están presentando este año, y para declaraciones futuras. Esto incluye información sobre el crédito tributario por primas y tomar decisiones de cobertura de médica.

Aunque varias de las disposiciones tributarias incluidas en la ley tomaron efecto el 1 de enero de 2014, la mayoría no afecta a las declaraciones de impuestos de 2013. 

Los Consejos Tributarios del Cuidado de Salud, ahora disponibles en IRS.gov/aca (español), incluyen:

  • IRS Recuerda a Individuos de Sus Opciones de Cuidado Médico para 2014 ─ Averigüe lo que necesita saber acerca de cómo la opción de cuidado de la salud que usted elija para 2014, puede afectar sus impuestos.
  • El Mercado de Seguros Médicos – Aprenda Sus Opciones de Cobertura de Seguro Médico – Infórmese acerca de obtener cobertura de salud a través del Mercado de Seguros Médicos.
  • El Crédito Tributario para Primas ─ Aprenda los conceptos básicos del Crédito Tributario para Primas, incluyendo quién pudiera ser elegible y cómo obtener el crédito.
  • El Pago de La Responsabilidad Compartida de Individuos - Un Repaso ─ Proporciona información sobre los tipos de cobertura que clasifica, exenciones de tener la cobertura, y efectuar un pago si no tiene cobertura que califica o una exención. 
  • Tres Consejos Oportunos Acerca de Los Impuestos y La Ley del Cuidado de Salud ─  Proporciona consejos que ayudan con la presentación de una declaración de impuestos de 2013, incluyendo información sobre estado de empleo, planes médicos favorecidos en los impuestos y deducciones detalladas.
  • Cuatro Hechos de Impuestos Acerca del Ley del Cuidado de Salud para Individuos ─ Ofrece consejos básicos para ayudar a las personas a determinar si la Ley del Cuidado de Salud a Bajo Precio les afecta a ellos y a sus familias, y dónde encontrar más información.
  • Cambios en Sus Circunstancias pueden Afectar Su Crédito Tributario para Primas ─ Infórmese acerca de la importancia de reportar cualquier cambio de circunstancias relacionado al tamaño de su familia o ingresos cuando están implicados pagos adelantos del Crédito Tributario para Primas.

Además de los Consejos Tributarios del Cuidado de Salud, el sitio IRS.gov/aca (español) ofrece folletos y boletines informativos, Preguntas Frecuentes y directrices legales detalladas en referencia a las disposiciones tributarias de la Ley del Cuidado de Salud a Bajo Precio.  

Aquellas personas interesadas en recibir copias en inglés de los consejos tributarios del IRS por email cubriendo una variedad de temas, incluyendo la Ley del Cuidado de Salud a Bajo Precio, pueden registrarse www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.  Para los consejos tributarios del IRS en español visite IRS.gov.

Page Last Reviewed or Updated: 26-Mar-2014

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