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Irs Gov 2012 Tax Forms

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Irs Gov 2012 Tax Forms

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

Irs gov 2012 tax forms 11. Irs gov 2012 tax forms   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Irs gov 2012 tax forms By interview. Irs gov 2012 tax forms Repeat examinations. Irs gov 2012 tax forms The first part of this chapter explains some of your most important rights as a taxpayer. Irs gov 2012 tax forms The second part explains the examination, appeal, collection, and refund processes. Irs gov 2012 tax forms Declaration of Taxpayer Rights Protection of your rights. Irs gov 2012 tax forms   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Irs gov 2012 tax forms Privacy and confidentiality. Irs gov 2012 tax forms   The IRS will not disclose to anyone the information you give us, except as authorized by law. Irs gov 2012 tax forms You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Irs gov 2012 tax forms Professional and courteous service. Irs gov 2012 tax forms   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Irs gov 2012 tax forms If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Irs gov 2012 tax forms Representation. Irs gov 2012 tax forms   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Irs gov 2012 tax forms Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Irs gov 2012 tax forms If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Irs gov 2012 tax forms   You can have someone accompany you at an interview. Irs gov 2012 tax forms You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Irs gov 2012 tax forms Payment of only the correct amount of tax. Irs gov 2012 tax forms   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Irs gov 2012 tax forms If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Irs gov 2012 tax forms Help with unresolved tax problems. Irs gov 2012 tax forms   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Irs gov 2012 tax forms Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Irs gov 2012 tax forms For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Irs gov 2012 tax forms Appeals and judicial review. Irs gov 2012 tax forms   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Irs gov 2012 tax forms You can also ask a court to review your case. Irs gov 2012 tax forms Relief from certain penalties and interest. Irs gov 2012 tax forms   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Irs gov 2012 tax forms We will waive interest that is the result of certain errors or delays caused by an IRS employee. Irs gov 2012 tax forms Examinations, Appeals, Collections, and Refunds Examinations (audits). Irs gov 2012 tax forms   We accept most taxpayers' returns as filed. Irs gov 2012 tax forms If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Irs gov 2012 tax forms The inquiry or examination may or may not result in more tax. Irs gov 2012 tax forms We may close your case without change; or, you may receive a refund. Irs gov 2012 tax forms   The process of selecting a return for examination usually begins in one of two ways. Irs gov 2012 tax forms First, we use computer programs to identify returns that may have incorrect amounts. Irs gov 2012 tax forms These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Irs gov 2012 tax forms Second, we use information from outside sources that indicates that a return may have incorrect amounts. Irs gov 2012 tax forms These sources may include newspapers, public records, and individuals. Irs gov 2012 tax forms If we determine that the information is accurate and reliable, we may use it to select a return for examination. Irs gov 2012 tax forms   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Irs gov 2012 tax forms The following sections give an overview of how we conduct examinations. Irs gov 2012 tax forms By mail. Irs gov 2012 tax forms   We handle many examinations and inquiries by mail. Irs gov 2012 tax forms We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Irs gov 2012 tax forms You can respond by mail or you can request a personal interview with an examiner. Irs gov 2012 tax forms If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Irs gov 2012 tax forms Please do not hesitate to write to us about anything you do not understand. Irs gov 2012 tax forms By interview. Irs gov 2012 tax forms   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Irs gov 2012 tax forms If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Irs gov 2012 tax forms If you do not agree with these changes, you can meet with the examiner's supervisor. Irs gov 2012 tax forms Repeat examinations. Irs gov 2012 tax forms   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Irs gov 2012 tax forms Appeals. Irs gov 2012 tax forms   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Irs gov 2012 tax forms Most differences can be settled without expensive and time-consuming court trials. Irs gov 2012 tax forms Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Irs gov 2012 tax forms   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Irs gov 2012 tax forms S. Irs gov 2012 tax forms Tax Court, U. Irs gov 2012 tax forms S. Irs gov 2012 tax forms Court of Federal Claims, or the U. Irs gov 2012 tax forms S. Irs gov 2012 tax forms District Court where you live. Irs gov 2012 tax forms If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Irs gov 2012 tax forms If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Irs gov 2012 tax forms You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Irs gov 2012 tax forms Collections. Irs gov 2012 tax forms   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Irs gov 2012 tax forms It describes: What to do when you owe taxes. Irs gov 2012 tax forms It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Irs gov 2012 tax forms It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Irs gov 2012 tax forms IRS collection actions. Irs gov 2012 tax forms It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Irs gov 2012 tax forms   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Irs gov 2012 tax forms Innocent spouse relief. Irs gov 2012 tax forms   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Irs gov 2012 tax forms To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Irs gov 2012 tax forms In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Irs gov 2012 tax forms Do not file Form 8857 with your Form 1040. Irs gov 2012 tax forms For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Irs gov 2012 tax forms Refunds. Irs gov 2012 tax forms   You can file a claim for refund if you think you paid too much tax. Irs gov 2012 tax forms You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Irs gov 2012 tax forms The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Irs gov 2012 tax forms Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Irs gov 2012 tax forms   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Irs gov 2012 tax forms Prev  Up  Next   Home   More Online Publications