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Tax Filing Extension Deadline 2012

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Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax filing extension deadline 2012 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 What is joint and several liability? . Tax filing extension deadline 2012 How can I get relief from joint and several liability? . Tax filing extension deadline 2012 What are the rules for innocent spouse relief? . Tax filing extension deadline 2012 What are erroneous items? . Tax filing extension deadline 2012 What is an understated tax? . Tax filing extension deadline 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Tax filing extension deadline 2012 What are the rules for separation of liability relief? . Tax filing extension deadline 2012 Why would a request for separation of liability relief be denied? . Tax filing extension deadline 2012 What are the rules for equitable relief? . Tax filing extension deadline 2012 How do state community property laws affect my ability to qualify for relief? . Tax filing extension deadline 2012 How do I request relief? . Tax filing extension deadline 2012 When should I file Form 8857? . Tax filing extension deadline 2012 Where should I file Form 8857? . Tax filing extension deadline 2012 I am currently undergoing an examination of my return. Tax filing extension deadline 2012 How do I request innocent spouse relief? . Tax filing extension deadline 2012 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Tax filing extension deadline 2012 What is injured spouse relief? . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 This is called joint and several liability. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Tax filing extension deadline 2012 ” Each type has different requirements. Tax filing extension deadline 2012 They are explained separately below. Tax filing extension deadline 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Tax filing extension deadline 2012 You must have filed a joint return which has an understated tax. Tax filing extension deadline 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax filing extension deadline 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax filing extension deadline 2012 For example, you reported total tax on your 2008 return of $2,500. Tax filing extension deadline 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax filing extension deadline 2012 You have a $500 understated tax. Tax filing extension deadline 2012 No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 ” Each type has different requirements. Tax filing extension deadline 2012 They are explained separately below. Tax filing extension deadline 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Tax filing extension deadline 2012 You must have filed a joint return which has an understated tax. Tax filing extension deadline 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax filing extension deadline 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax filing extension deadline 2012 For example, you reported total tax on your 2008 return of $2,500. Tax filing extension deadline 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax filing extension deadline 2012 You have a $500 understated tax. Tax filing extension deadline 2012 No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Tax filing extension deadline 2012 You must have filed a joint return which has an understated tax. Tax filing extension deadline 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax filing extension deadline 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax filing extension deadline 2012 For example, you reported total tax on your 2008 return of $2,500. Tax filing extension deadline 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax filing extension deadline 2012 You have a $500 understated tax. Tax filing extension deadline 2012 No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax filing extension deadline 2012 For example, you reported total tax on your 2008 return of $2,500. Tax filing extension deadline 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax filing extension deadline 2012 You have a $500 understated tax. Tax filing extension deadline 2012 No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 For example, you reported total tax on your 2008 return of $2,500. Tax filing extension deadline 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax filing extension deadline 2012 You have a $500 understated tax. Tax filing extension deadline 2012 No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 (Under this rule, you are no longer married if you are widowed. Tax filing extension deadline 2012 ) 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. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax filing extension deadline 2012 Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Tax filing extension deadline 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax filing extension deadline 2012 You have an understated tax or underpaid tax. Tax filing extension deadline 2012 See Note later. Tax filing extension deadline 2012 You did not pay the tax. Tax filing extension deadline 2012 However, see Refunds , earlier, for exceptions. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax filing extension deadline 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax filing extension deadline 2012 You did not file or fail to file your return with the intent to commit fraud. Tax filing extension deadline 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax filing extension deadline 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax filing extension deadline 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax filing extension deadline 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax filing extension deadline 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax filing extension deadline 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax filing extension deadline 2012 See Publication 594 for more information. Tax filing extension deadline 2012 Injured spouse relief is different from innocent spouse relief. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax filing extension deadline 2012 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). Tax filing extension deadline 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax filing extension deadline 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax filing extension deadline 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax filing extension deadline 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax filing extension deadline 2012 Do not file it with the employee assigned to examine your return. Tax filing extension deadline 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax filing extension deadline 2012 This is the collection statute of limitations. Tax filing extension deadline 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax filing extension deadline 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax filing extension deadline 2012 But interest and penalties continue to accrue. Tax filing extension deadline 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax filing extension deadline 2012 This includes the time the Tax Court is considering your request. Tax filing extension deadline 2012 After your case is resolved, the IRS can begin or
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Understanding your CP59 Notice

We sent you this notice because we have no record that you filed your prior personal tax return or returns.


What you need to do

  • File your personal tax return immediately or explain to us why you don't need to file.
  • Use the response form on your notice to explain:
    • why you're filing late
    • why you don't have to file
    • that you’ve already filed

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form. Please enclose it in the envelope we've provided.

What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return within the last eight weeks.

What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign and date it. Send it with the response form.

What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe.


Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax filing extension deadline 2012 Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Tax filing extension deadline 2012 Laundering means converting “dirty” or illegally-gained money to “clean” money. Tax filing extension deadline 2012 The government can often trace this laundered money through the payments you report. Tax filing extension deadline 2012 Laws passed by Congress require you to report these payments. Tax filing extension deadline 2012 Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Tax filing extension deadline 2012 The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Tax filing extension deadline 2012 Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Tax filing extension deadline 2012 For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Tax filing extension deadline 2012 Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Tax filing extension deadline 2012 However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Tax filing extension deadline 2012 For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Tax filing extension deadline 2012 Transaction defined. Tax filing extension deadline 2012    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Tax filing extension deadline 2012 Person defined. Tax filing extension deadline 2012   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Tax filing extension deadline 2012   Exempt organizations, including employee plans, are also “persons. Tax filing extension deadline 2012 ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Tax filing extension deadline 2012 Foreign transactions. Tax filing extension deadline 2012   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Tax filing extension deadline 2012 However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Tax filing extension deadline 2012 Bail received by court clerks. Tax filing extension deadline 2012   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Tax filing extension deadline 2012 For more information about the rules that apply to court clerks, see Section 1. Tax filing extension deadline 2012 6050I-2 of the Income Tax Regulations. Tax filing extension deadline 2012 What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Tax filing extension deadline 2012 What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Tax filing extension deadline 2012 Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Tax filing extension deadline 2012 ” Cash does not include a check drawn on an individual's personal account. Tax filing extension deadline 2012 A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Tax filing extension deadline 2012 These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Tax filing extension deadline 2012 Example 1. Tax filing extension deadline 2012 You are a coin dealer. Tax filing extension deadline 2012 Bob Green buys gold coins from you for $13,200. Tax filing extension deadline 2012 He pays for them with $6,200 in U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 currency and a cashier's check having a face amount of $7,000. Tax filing extension deadline 2012 The cashier's check is treated as cash. Tax filing extension deadline 2012 You have received more than $10,000 cash and must file Form 8300 for this transaction. Tax filing extension deadline 2012 Example 2. Tax filing extension deadline 2012 You are a retail jeweler. Tax filing extension deadline 2012 Mary North buys an item of jewelry from you for $12,000. Tax filing extension deadline 2012 She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Tax filing extension deadline 2012 Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Tax filing extension deadline 2012 You do not have to file Form 8300. Tax filing extension deadline 2012 Example 3. Tax filing extension deadline 2012 You are a boat dealer. Tax filing extension deadline 2012 Emily Jones buys a boat from you for $16,500. Tax filing extension deadline 2012 She pays for it with a cashier's check payable to you in the amount of $16,500. Tax filing extension deadline 2012 The cashier's check is not treated as cash because its face amount is more than $10,000. Tax filing extension deadline 2012 You do not have to file Form 8300 for this transaction. Tax filing extension deadline 2012 Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Tax filing extension deadline 2012 A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Tax filing extension deadline 2012 For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Tax filing extension deadline 2012 The car is a consumer durable even if you sell it to a buyer who will use it in a business. Tax filing extension deadline 2012 A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Tax filing extension deadline 2012 Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Tax filing extension deadline 2012 To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 You are a travel agent. Tax filing extension deadline 2012 Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Tax filing extension deadline 2012 He also asks you to book hotel rooms and admission tickets for the group. Tax filing extension deadline 2012 In payment, he gives you two money orders, each for $6,000. Tax filing extension deadline 2012 You have received more than $10,000 cash in this designated reporting transaction. Tax filing extension deadline 2012 You must file Form 8300. Tax filing extension deadline 2012 Retail sale. Tax filing extension deadline 2012   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Tax filing extension deadline 2012   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Tax filing extension deadline 2012 This includes any sales of items that will be resold. Tax filing extension deadline 2012 Broker or intermediary. Tax filing extension deadline 2012   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Tax filing extension deadline 2012 Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Tax filing extension deadline 2012 Exception for certain bank loans. Tax filing extension deadline 2012   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Tax filing extension deadline 2012 As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 You are a car dealer. Tax filing extension deadline 2012 Mandy White buys a new car from you for $11,500. Tax filing extension deadline 2012 She pays you with $2,000 of U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 currency and a cashier's check for $9,500 payable to you and her. Tax filing extension deadline 2012 You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Tax filing extension deadline 2012 For this reason, the cashier's check is not treated as cash. Tax filing extension deadline 2012 You do not have to file Form 8300 for the transaction. Tax filing extension deadline 2012 Exception for certain installment sales. Tax filing extension deadline 2012   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Tax filing extension deadline 2012 However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Tax filing extension deadline 2012 Exception for certain down payment plans. Tax filing extension deadline 2012   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Tax filing extension deadline 2012 You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Tax filing extension deadline 2012 You receive it more than 60 days before the date of sale. Tax filing extension deadline 2012 You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Tax filing extension deadline 2012 Exception for travel and entertainment. Tax filing extension deadline 2012   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Tax filing extension deadline 2012 You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Tax filing extension deadline 2012 You receive it more than 60 days before the date on which the final payment is due. Tax filing extension deadline 2012 You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Tax filing extension deadline 2012 Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Tax filing extension deadline 2012 If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Tax filing extension deadline 2012 If you do not know a person's TIN, you have to ask for it. Tax filing extension deadline 2012 You may be subject to penalties for an incorrect or missing TIN. Tax filing extension deadline 2012 There are three types of TINs. Tax filing extension deadline 2012 The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Tax filing extension deadline 2012 The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Tax filing extension deadline 2012 An ITIN has nine digits, similar to an SSN. Tax filing extension deadline 2012 The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Tax filing extension deadline 2012 Exception. Tax filing extension deadline 2012   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Tax filing extension deadline 2012 1441-1(e)(2) or (3) or 1. Tax filing extension deadline 2012 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Tax filing extension deadline 2012 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 citizen or resident. Tax filing extension deadline 2012 What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Tax filing extension deadline 2012 If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Tax filing extension deadline 2012 For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Tax filing extension deadline 2012 Because they total $12,000 (more than $10,000), you must file Form 8300. Tax filing extension deadline 2012 More than 24 hours between transactions. Tax filing extension deadline 2012   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Tax filing extension deadline 2012   For example, you are a travel agent. Tax filing extension deadline 2012 A client pays you $8,000 in cash for a trip. Tax filing extension deadline 2012 Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Tax filing extension deadline 2012 These are related transactions, and you must file Form 8300 to report them. Tax filing extension deadline 2012 What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Tax filing extension deadline 2012 A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Tax filing extension deadline 2012 If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Tax filing extension deadline 2012 Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Tax filing extension deadline 2012 When, Where, and What To File The amount you receive and when you receive it determine when you must file. Tax filing extension deadline 2012 Generally, you must file Form 8300 within 15 days after receiving a payment. Tax filing extension deadline 2012 If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Tax filing extension deadline 2012 More than one payment. Tax filing extension deadline 2012   In some transactions, the buyer may arrange to pay you in cash installment payments. Tax filing extension deadline 2012 If the first payment is more than $10,000, you must file Form 8300 within 15 days. Tax filing extension deadline 2012 If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Tax filing extension deadline 2012 When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Tax filing extension deadline 2012   After you file Form 8300, you must start a new count of cash payments received from that buyer. Tax filing extension deadline 2012 If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Tax filing extension deadline 2012 You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Tax filing extension deadline 2012   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 On January 10, you receive a cash payment of $11,000. Tax filing extension deadline 2012 You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Tax filing extension deadline 2012 By January 25, you must file a Form 8300 for the $11,000 payment. Tax filing extension deadline 2012 By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Tax filing extension deadline 2012 Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Tax filing extension deadline 2012 Complete the form in its entirety (Parts I-IV) and include the amended information. Tax filing extension deadline 2012 Do not attach a copy of the original report. Tax filing extension deadline 2012 Where to file. Tax filing extension deadline 2012   Mail the form to the address given in the Form 8300 instructions. Tax filing extension deadline 2012 Required statement to buyer. Tax filing extension deadline 2012   You must give a written or electronic statement to each person named on any Form 8300 you must file. Tax filing extension deadline 2012 You can give the statement electronically only if the recipient agrees to receive it in that format. Tax filing extension deadline 2012 The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Tax filing extension deadline 2012 It must state that you are also reporting this information to the IRS. Tax filing extension deadline 2012   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Tax filing extension deadline 2012    You must keep a copy of every Form 8300 you file for 5 years. Tax filing extension deadline 2012 Examples Example 1. Tax filing extension deadline 2012 Pat Brown is the sales manager for Small Town Cars. Tax filing extension deadline 2012 On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Tax filing extension deadline 2012 Pat asks for identification from Jane to get the necessary information to complete Form 8300. Tax filing extension deadline 2012 A filled-in form is shown in this publication. Tax filing extension deadline 2012 Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Tax filing extension deadline 2012 He must also send a statement to Jane by January 31, 2010. Tax filing extension deadline 2012 Example 2. Tax filing extension deadline 2012 Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Tax filing extension deadline 2012 Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Tax filing extension deadline 2012 Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Tax filing extension deadline 2012 However, he could report it if he felt it was a suspicious transaction. Tax filing extension deadline 2012 Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Tax filing extension deadline 2012 If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Tax filing extension deadline 2012 There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Tax filing extension deadline 2012 If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Tax filing extension deadline 2012 These dollar amounts are based on Section 3571 of Title 18 of the U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Code. Tax filing extension deadline 2012 The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Tax filing extension deadline 2012 This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Tax filing extension deadline 2012 Structuring means breaking up a large cash transaction into small cash transactions. Tax filing extension deadline 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax filing extension deadline 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax filing extension deadline 2012 Free help with your return. Tax filing extension deadline 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax filing extension deadline 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax filing extension deadline 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax filing extension deadline 2012 To find the nearest VITA or TCE site, visit IRS. Tax filing extension deadline 2012 gov or call 1-800-906-9887 or 1-800-829-1040. Tax filing extension deadline 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax filing extension deadline 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax filing extension deadline 2012 aarp. Tax filing extension deadline 2012 org/money/taxaide. Tax filing extension deadline 2012   For more information on these programs, go to IRS. Tax filing extension deadline 2012 gov and enter keyword “VITA” in the upper right-hand corner. Tax filing extension deadline 2012 Internet. Tax filing extension deadline 2012 You can access the IRS website at IRS. Tax filing extension deadline 2012 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax filing extension deadline 2012 Go to IRS. Tax filing extension deadline 2012 gov and click on Where's My Refund. Tax filing extension deadline 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax filing extension deadline 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax filing extension deadline 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax filing extension deadline 2012 E-file your return. Tax filing extension deadline 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax filing extension deadline 2012 Download forms, including talking tax forms, instructions, and publications. Tax filing extension deadline 2012 Order IRS products online. Tax filing extension deadline 2012 Research your tax questions online. Tax filing extension deadline 2012 Search publications online by topic or keyword. Tax filing extension deadline 2012 Use the online Internal Revenue Code, regulations, or other official guidance. Tax filing extension deadline 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax filing extension deadline 2012 Figure your withholding allowances using the withholding calculator online at  www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/individuals. Tax filing extension deadline 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/individuals. Tax filing extension deadline 2012 Sign up to receive local and national tax news by email. Tax filing extension deadline 2012 Get information on starting and operating a small business. Tax filing extension deadline 2012 Phone. Tax filing extension deadline 2012 Many services are available by phone. Tax filing extension deadline 2012   Ordering forms, instructions, and publications. Tax filing extension deadline 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax filing extension deadline 2012 You should receive your order within 10 days. Tax filing extension deadline 2012 Asking tax questions. Tax filing extension deadline 2012 Call the IRS with your tax questions at 1-800-829-1040. Tax filing extension deadline 2012 Solving problems. Tax filing extension deadline 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax filing extension deadline 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax filing extension deadline 2012 Call your local Taxpayer Assistance Center for an appointment. Tax filing extension deadline 2012 To find the number, go to www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax filing extension deadline 2012 TTY/TDD equipment. Tax filing extension deadline 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax filing extension deadline 2012 TeleTax topics. Tax filing extension deadline 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax filing extension deadline 2012 Refund information. Tax filing extension deadline 2012 You can check the status of your refund on the new IRS phone app. Tax filing extension deadline 2012 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax filing extension deadline 2012 IRS2Go is a new way to provide you with information and tools. Tax filing extension deadline 2012 To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax filing extension deadline 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax filing extension deadline 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax filing extension deadline 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax filing extension deadline 2012 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax filing extension deadline 2012 Other refund information. Tax filing extension deadline 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax filing extension deadline 2012 Evaluating the quality of our telephone services. Tax filing extension deadline 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax filing extension deadline 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Tax filing extension deadline 2012 Another is to ask some callers to complete a short survey at the end of the call. Tax filing extension deadline 2012 Walk-in. Tax filing extension deadline 2012 Many products and services are available on a walk-in basis. Tax filing extension deadline 2012   Products. Tax filing extension deadline 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax filing extension deadline 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax filing extension deadline 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax filing extension deadline 2012 Services. Tax filing extension deadline 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax filing extension deadline 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax filing extension deadline 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax filing extension deadline 2012 No appointment is necessary—just walk in. Tax filing extension deadline 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax filing extension deadline 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax filing extension deadline 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax filing extension deadline 2012 All other issues will be handled without an appointment. Tax filing extension deadline 2012 To find the number of your local office, go to www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax filing extension deadline 2012 Mail. Tax filing extension deadline 2012 You can send your order for forms, instructions, and publications to the address below. Tax filing extension deadline 2012 You should receive a response within 10 days after your request is received. Tax filing extension deadline 2012  Internal Revenue Service 1201 N. Tax filing extension deadline 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax filing extension deadline 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax filing extension deadline 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax filing extension deadline 2012 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax filing extension deadline 2012 Remember, the worst thing you can do is nothing at all. Tax filing extension deadline 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax filing extension deadline 2012 You face (or your business is facing) an immediate threat of adverse action. Tax filing extension deadline 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax filing extension deadline 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax filing extension deadline 2012 You will be assigned to one advocate who will be with you at every turn. Tax filing extension deadline 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax filing extension deadline 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax filing extension deadline 2012 And our services are always free. Tax filing extension deadline 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax filing extension deadline 2012 Our tax toolkit at www. Tax filing extension deadline 2012 TaxpayerAdvocate. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov can help you understand these rights. Tax filing extension deadline 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/advocate. Tax filing extension deadline 2012 You can also call our toll-free number at 1-877-777-4778. Tax filing extension deadline 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax filing extension deadline 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/advocate. Tax filing extension deadline 2012 Low Income Taxpayer Clinics (LITCs). Tax filing extension deadline 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax filing extension deadline 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax filing extension deadline 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax filing extension deadline 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax filing extension deadline 2012 For more information and to find a clinic near you, see the LITC page on www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax filing extension deadline 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax filing extension deadline 2012 Free tax services. Tax filing extension deadline 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax filing extension deadline 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax filing extension deadline 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax filing extension deadline 2012 The majority of the information and services listed in this publication are available to you free of charge. Tax filing extension deadline 2012 If there is a fee associated with a resource or service, it is listed in the publication. Tax filing extension deadline 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax filing extension deadline 2012 DVD for tax products. Tax filing extension deadline 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax filing extension deadline 2012 Prior-year forms, instructions, and publications. Tax filing extension deadline 2012 Tax Map: an electronic research tool and finding aid. Tax filing extension deadline 2012 Tax law frequently asked questions. Tax filing extension deadline 2012 Tax Topics from the IRS telephone response system. Tax filing extension deadline 2012 Internal Revenue Code—Title 26 of the U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Code. Tax filing extension deadline 2012 Links to other Internet based Tax Research Materials. Tax filing extension deadline 2012 Fill-in, print, and save features for most tax forms. Tax filing extension deadline 2012 Internal Revenue Bulletins. Tax filing extension deadline 2012 Toll-free and email technical support. Tax filing extension deadline 2012 Two releases during the year. Tax filing extension deadline 2012  – The first release will ship the beginning of January. Tax filing extension deadline 2012  – The final release will ship the beginning of March. Tax filing extension deadline 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax filing extension deadline 2012 This image is too large to be displayed in the current screen. Tax filing extension deadline 2012 Please click the link to view the image. Tax filing extension deadline 2012 Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications