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How To File 2012 Taxes Online

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How To File 2012 Taxes Online

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

Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, affected government entities in covered disaster areas in Oklahoma will receive filing and payment relief. 

Affected issuers who are required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, with a due date between May 18, 2013 and Sept. 29, 2013, may file such returns and make such payments on or before Sept. 30, 2013.

Affected issuers may also file such returns and make such payments on or before Sept. 30, 2013, if the records necessary to make such filing or payment, the conduit borrower, the bond counsel, or other professional upon whom the issuer relies to make such filing or payment are located in a covered disaster area.

The IRS will abate any late-filing penalty that would otherwise apply. The IRS automatically provides this relief to affected issuers located in covered disaster areas. Issuers need not contact the IRS to get this relief.  However, affected issuers should clearly indicate on the top of the return that such late filing or payment is the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, an affected issuer required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, due between May 18, 2013 and Sept. 29, 2013, may request authority to file a Form 8038 or Form 8038-T after Sept. 30, 2013, by requesting an extension under Revenue Procedures 2002-48 and 2005-40, which provide guidance on how issuers may request extensions of time to file Form 8038 series information returns and waivers of penalty associated with a late arbitrage payment.  Affected issuers should request relief in accordance with these revenue procedures and clearly indicate that such late filing or payment was the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, a Form 8038-CP authorized to be filed by an affected issuer between May 18, 2013 and Sept. 29, 2013, but filed thereafter, will be immediately processed upon receipt.

At this time, IRS relief for affected issuers applies to the following covered disaster areas in Oklahoma: Cleveland, Lincoln, McClain, Oklahoma and Pottawatomie counties.

Related Items:

IRS Gives Tax Relief to Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept 30

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Revenue Procedure 2007-56

Page Last Reviewed or Updated: 04-Sep-2013

The How To File 2012 Taxes Online

How to file 2012 taxes online Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. How to file 2012 taxes online 20% withholding, Other withholding rules. How to file 2012 taxes online 5-year rule, 5-year rule. How to file 2012 taxes online , Death before required beginning date. How to file 2012 taxes online 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. How to file 2012 taxes online Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). How to file 2012 taxes online , Modified AGI. How to file 2012 taxes online (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. How to file 2012 taxes online Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. How to file 2012 taxes online Required minimum distributions, Distributions after the required beginning date. How to file 2012 taxes online Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. How to file 2012 taxes online Annuity contracts, Annuity or endowment contracts. How to file 2012 taxes online Borrowing on, Borrowing on an annuity contract. How to file 2012 taxes online Distribution from insurance company, Annuity distributions from an insurance company. How to file 2012 taxes online Distribution from IRA account, Distribution of an annuity contract from your IRA account. How to file 2012 taxes online Early distributions, Annuity. How to file 2012 taxes online Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. How to file 2012 taxes online Roth IRAs, Basis of distributed property. How to file 2012 taxes online Traditional IRAs, Cost basis. How to file 2012 taxes online Beginning date, required, Distributions after the required beginning date. How to file 2012 taxes online Beneficiaries, IRA Beneficiaries, Death before required beginning date. How to file 2012 taxes online Change of, Change of beneficiary. How to file 2012 taxes online Death of beneficiary, Death of a beneficiary. How to file 2012 taxes online Early distributions to, Beneficiary. How to file 2012 taxes online Individual as, Beneficiary an individual. How to file 2012 taxes online More than one, More than one beneficiary. How to file 2012 taxes online , Multiple individual beneficiaries. How to file 2012 taxes online Not an individual, Beneficiary not an individual. 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How to file 2012 taxes online To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to file 2012 taxes online D Death of beneficiary, Death of a beneficiary. How to file 2012 taxes online Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. How to file 2012 taxes online Defined contribution plans, Defined contribution plan. How to file 2012 taxes online Disabilities, persons with Early distributions to, Disabled. How to file 2012 taxes online Distributions After required beginning date, Distributions after the required beginning date. 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How to file 2012 taxes online Qualified HSA funding, One-time qualified HSA funding distribution. How to file 2012 taxes online Qualified reservist, Qualified reservist distributions. How to file 2012 taxes online Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. How to file 2012 taxes online SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). How to file 2012 taxes online Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. How to file 2012 taxes online (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. How to file 2012 taxes online Disability exception, Disabled. How to file 2012 taxes online First-time homebuyers, exception, First home. How to file 2012 taxes online Higher education expenses, exception, Higher education expenses. How to file 2012 taxes online Medical insurance, exception, Medical insurance. How to file 2012 taxes online Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. How to file 2012 taxes online Education expenses, Higher education expenses. How to file 2012 taxes online Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. How to file 2012 taxes online Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. How to file 2012 taxes online Defined contribution plans, Defined contribution plan. How to file 2012 taxes online Effect of modified AGI on deduction (Table 1-2), Table 1-2. How to file 2012 taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. How to file 2012 taxes online Endowment contracts (see Annuity contracts) Estate tax, Estate tax. How to file 2012 taxes online Deduction for inherited IRAs, Federal estate tax deduction. How to file 2012 taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to file 2012 taxes online Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 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How to file 2012 taxes online Full-time student Retirement savings contributions credit, Full-time student. How to file 2012 taxes online H Help (see Tax help) Higher education expenses, Higher education expenses. How to file 2012 taxes online How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. How to file 2012 taxes online HSA funding distributions, qualified, One-time qualified HSA funding distribution. How to file 2012 taxes online I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. How to file 2012 taxes online Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. How to file 2012 taxes online Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. How to file 2012 taxes online Inherited IRAs, What if You Inherit an IRA?, More information. How to file 2012 taxes online Rollovers, Inherited IRAs. How to file 2012 taxes online Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. How to file 2012 taxes online Exception, Exception. How to file 2012 taxes online K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. How to file 2012 taxes online Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. How to file 2012 taxes online L Last-in first-out rule, Last-in first-out rule. How to file 2012 taxes online Life expectancy, Life expectancy. How to file 2012 taxes online Life insurance, Life insurance contract. How to file 2012 taxes online Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. How to file 2012 taxes online Matching contributions (SIMPLE), Matching contributions. How to file 2012 taxes online Medical expenses, unreimbursed, Unreimbursed medical expenses. How to file 2012 taxes online Medical insurance, Medical insurance. How to file 2012 taxes online Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to file 2012 taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. How to file 2012 taxes online Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to file 2012 taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. How to file 2012 taxes online Effect on contribution amount (Table 2-1), Table 2-1. How to file 2012 taxes online Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. How to file 2012 taxes online More than one IRA, More than one IRA. How to file 2012 taxes online Recharacterization, More than one IRA. How to file 2012 taxes online Required minimum distribution, More than one IRA. How to file 2012 taxes online N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. How to file 2012 taxes online Failure to report, Failure to report nondeductible contributions. How to file 2012 taxes online Overstatement penalty, Penalty for overstatement. How to file 2012 taxes online Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. How to file 2012 taxes online Rollovers, Rollover notice. How to file 2012 taxes online P Partial rollovers, Partial rollovers. How to file 2012 taxes online , Partial rollover. How to file 2012 taxes online Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. How to file 2012 taxes online Early distributions, Early Distributions, Nondeductible contributions. How to file 2012 taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to file 2012 taxes online Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. How to file 2012 taxes online Failure to file Form 8606, Penalty for failure to file Form 8606. How to file 2012 taxes online Overstatement of nondeductible contributions, Penalty for overstatement. How to file 2012 taxes online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to file 2012 taxes online Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. How to file 2012 taxes online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to file 2012 taxes online Taxes on, Taxes on prohibited transactions. How to file 2012 taxes online Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. How to file 2012 taxes online Qualified domestic relations orders (QDROs), Qualified domestic relations order. How to file 2012 taxes online Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. How to file 2012 taxes online Receivership distributions, Receivership distributions. How to file 2012 taxes online Recharacterization, Recharacterizations, More than one IRA. How to file 2012 taxes online Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to file 2012 taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. How to file 2012 taxes online Timing of, Timing. How to file 2012 taxes online Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. How to file 2012 taxes online Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. How to file 2012 taxes online From IRAs, Reporting rollovers from IRAs. How to file 2012 taxes online Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. How to file 2012 taxes online Required beginning date, Distributions after the required beginning date. How to file 2012 taxes online Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. How to file 2012 taxes online Distribution period, Distribution period. How to file 2012 taxes online During lifetime, Distributions during your lifetime. How to file 2012 taxes online Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. How to file 2012 taxes online Installments allowed, Installments allowed. How to file 2012 taxes online More than one IRA, More than one IRA. How to file 2012 taxes online Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. How to file 2012 taxes online Reservists, Reservists. 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How to file 2012 taxes online Direct rollover option, Direct rollover option. How to file 2012 taxes online Extension of period, Extension of rollover period. How to file 2012 taxes online From bond purchase plan, Rollover from bond purchase plan. How to file 2012 taxes online From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. How to file 2012 taxes online From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. How to file 2012 taxes online Inherited IRAs, Inherited IRAs. How to file 2012 taxes online Nonspouse beneficiary, Rollover by nonspouse beneficiary. How to file 2012 taxes online Notice, Rollover notice. How to file 2012 taxes online Partial, Partial rollovers. How to file 2012 taxes online , Partial rollover. How to file 2012 taxes online SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. How to file 2012 taxes online Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. How to file 2012 taxes online To traditional IRA, Kinds of rollovers to a traditional IRA. How to file 2012 taxes online Waiting period between, Waiting period between rollovers. How to file 2012 taxes online , No waiting period between rollovers. How to file 2012 taxes online Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. How to file 2012 taxes online Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. How to file 2012 taxes online Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. How to file 2012 taxes online Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. How to file 2012 taxes online , Recharacterizing to a SEP IRA or SIMPLE IRA. How to file 2012 taxes online , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. How to file 2012 taxes online Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. How to file 2012 taxes online Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. How to file 2012 taxes online Income of, Self-employment income. How to file 2012 taxes online SIMPLE plans, Self-employed individual. How to file 2012 taxes online SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to file 2012 taxes online Separated taxpayers Filing status of, Lived apart from spouse. How to file 2012 taxes online Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. How to file 2012 taxes online SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. How to file 2012 taxes online Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. How to file 2012 taxes online Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to file 2012 taxes online Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. How to file 2012 taxes online Self-employed persons, Self-employed individual. How to file 2012 taxes online SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. How to file 2012 taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. How to file 2012 taxes online Two-year rule, Two-year rule. How to file 2012 taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. How to file 2012 taxes online Retirement savings contributions credit, Full-time student. How to file 2012 taxes online Surviving spouse, Surviving spouse. How to file 2012 taxes online , Surviving spouse. How to file 2012 taxes online Rollovers by, Distributions received by a surviving spouse. How to file 2012 taxes online T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to file 2012 taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to file 2012 taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. How to file 2012 taxes online Effect of Modified AGI on Roth IRA Contribution Rollover vs. How to file 2012 taxes online direct payment to taxpayer (Table 1-5), Table 1-5. How to file 2012 taxes online Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. How to file 2012 taxes online Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to file 2012 taxes online Tax help, How To Get Tax Help Tax year, Tax year. How to file 2012 taxes online Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. How to file 2012 taxes online Traditional IRAs, Traditional IRAs, Form 5329 not required. How to file 2012 taxes online Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. How to file 2012 taxes online To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. How to file 2012 taxes online Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. How to file 2012 taxes online Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. How to file 2012 taxes online Loss of IRA status, Loss of IRA status. How to file 2012 taxes online Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. How to file 2012 taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. How to file 2012 taxes online Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. How to file 2012 taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. How to file 2012 taxes online , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. How to file 2012 taxes online Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. How to file 2012 taxes online Trustees' fees, Trustees' fees. How to file 2012 taxes online , Trustees' fees. How to file 2012 taxes online Trusts As beneficiary, Trust as beneficiary. How to file 2012 taxes online TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. How to file 2012 taxes online U Unreimbursed medical expenses, Unreimbursed medical expenses. How to file 2012 taxes online V Volunteer firefighters, Volunteer firefighters. How to file 2012 taxes online W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. How to file 2012 taxes online Direct rollover option, Withholding. How to file 2012 taxes online Eligible rollover distribution paid to taxpayer, Withholding requirement. How to file 2012 taxes online Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to file 2012 taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. How to file 2012 taxes online Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. How to file 2012 taxes online Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications