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Irs Forms 1040ez Instructions

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Irs Forms 1040ez Instructions

Irs forms 1040ez instructions 11. Irs forms 1040ez instructions   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. Irs forms 1040ez instructions Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. Irs forms 1040ez instructions This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. Irs forms 1040ez instructions This also means that you do not have to include the benefits on your income tax return. Irs forms 1040ez instructions You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. Irs forms 1040ez instructions Educational assistance program. Irs forms 1040ez instructions   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Irs forms 1040ez instructions Your employer can tell you whether there is a qualified program where you work. Irs forms 1040ez instructions Educational assistance benefits. Irs forms 1040ez instructions   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Irs forms 1040ez instructions Education generally includes any form of instruction or training that improves or develops your capabilities. Irs forms 1040ez instructions The payments do not have to be for work-related courses or courses that are part of a degree program. Irs forms 1040ez instructions   Educational assistance benefits do not include payments for the following items. Irs forms 1040ez instructions Meals, lodging, or transportation. Irs forms 1040ez instructions Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. Irs forms 1040ez instructions Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. Irs forms 1040ez instructions Benefits over $5,250. Irs forms 1040ez instructions   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Irs forms 1040ez instructions Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. Irs forms 1040ez instructions Working condition fringe benefit. Irs forms 1040ez instructions    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. Irs forms 1040ez instructions A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. Irs forms 1040ez instructions For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Irs forms 1040ez instructions Prev  Up  Next   Home   More Online Publications
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The Irs Forms 1040ez Instructions

Irs forms 1040ez instructions Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs forms 1040ez instructions Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Irs forms 1040ez instructions . Irs forms 1040ez instructions What is joint and several liability? . Irs forms 1040ez instructions How can I get relief from joint and several liability? . Irs forms 1040ez instructions What are the rules for innocent spouse relief? . Irs forms 1040ez instructions What are erroneous items? . Irs forms 1040ez instructions What is an understated tax? . Irs forms 1040ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Irs forms 1040ez instructions What are the rules for separation of liability relief? . Irs forms 1040ez instructions Why would a request for separation of liability relief be denied? . Irs forms 1040ez instructions What are the rules for equitable relief? . Irs forms 1040ez instructions How do state community property laws affect my ability to qualify for relief? . Irs forms 1040ez instructions How do I request relief? . Irs forms 1040ez instructions When should I file Form 8857? . Irs forms 1040ez instructions Where should I file Form 8857? . Irs forms 1040ez instructions I am currently undergoing an examination of my return. Irs forms 1040ez instructions How do I request innocent spouse relief? . Irs forms 1040ez instructions What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Irs forms 1040ez instructions What is injured spouse relief? . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions This is called joint and several liability. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Irs forms 1040ez instructions ” Each type has different requirements. Irs forms 1040ez instructions They are explained separately below. Irs forms 1040ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Irs forms 1040ez instructions You must have filed a joint return which has an understated tax. Irs forms 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs forms 1040ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs forms 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs forms 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs forms 1040ez instructions You have a $500 understated tax. Irs forms 1040ez instructions No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions ” Each type has different requirements. Irs forms 1040ez instructions They are explained separately below. Irs forms 1040ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Irs forms 1040ez instructions You must have filed a joint return which has an understated tax. Irs forms 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs forms 1040ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs forms 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs forms 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs forms 1040ez instructions You have a $500 understated tax. Irs forms 1040ez instructions No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Irs forms 1040ez instructions You must have filed a joint return which has an understated tax. Irs forms 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs forms 1040ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs forms 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs forms 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs forms 1040ez instructions You have a $500 understated tax. Irs forms 1040ez instructions No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs forms 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs forms 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs forms 1040ez instructions You have a $500 understated tax. Irs forms 1040ez instructions No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs forms 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs forms 1040ez instructions You have a $500 understated tax. Irs forms 1040ez instructions No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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). Irs forms 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs forms 1040ez instructions ) 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. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs forms 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Irs forms 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs forms 1040ez instructions You have an understated tax or underpaid tax. Irs forms 1040ez instructions See Note later. Irs forms 1040ez instructions You did not pay the tax. Irs forms 1040ez instructions However, see Refunds , earlier, for exceptions. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs forms 1040ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs forms 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs forms 1040ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs forms 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs forms 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs forms 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs forms 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs forms 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs forms 1040ez instructions See Publication 594 for more information. Irs forms 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs forms 1040ez instructions 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). Irs forms 1040ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs forms 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions . Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs forms 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs forms 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs forms 1040ez instructions 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. Irs forms 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs forms 1040ez instructions Do not file it with the employee assigned to examine your return. Irs forms 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs forms 1040ez instructions This is the collection statute of limitations. Irs forms 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs forms 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs forms 1040ez instructions But interest and penalties continue to accrue. Irs forms 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs forms 1040ez instructions This includes the time the Tax Court is considering your request. Irs forms 1040ez instructions After your case is resolved, the IRS can begin or