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Www freefilefillableforms com ffa freefileforms htm Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Www freefilefillableforms com ffa freefileforms htm Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm What is joint and several liability? . Www freefilefillableforms com ffa freefileforms htm How can I get relief from joint and several liability? . Www freefilefillableforms com ffa freefileforms htm What are the rules for innocent spouse relief? . Www freefilefillableforms com ffa freefileforms htm What are erroneous items? . Www freefilefillableforms com ffa freefileforms htm What is an understated tax? . Www freefilefillableforms com ffa freefileforms htm Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Www freefilefillableforms com ffa freefileforms htm What are the rules for separation of liability relief? . Www freefilefillableforms com ffa freefileforms htm Why would a request for separation of liability relief be denied? . Www freefilefillableforms com ffa freefileforms htm What are the rules for equitable relief? . Www freefilefillableforms com ffa freefileforms htm How do state community property laws affect my ability to qualify for relief? . Www freefilefillableforms com ffa freefileforms htm How do I request relief? . Www freefilefillableforms com ffa freefileforms htm When should I file Form 8857? . Www freefilefillableforms com ffa freefileforms htm Where should I file Form 8857? . Www freefilefillableforms com ffa freefileforms htm I am currently undergoing an examination of my return. Www freefilefillableforms com ffa freefileforms htm How do I request innocent spouse relief? . Www freefilefillableforms com ffa freefileforms htm What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Www freefilefillableforms com ffa freefileforms htm What is injured spouse relief? . Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm This is called joint and several liability. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Www freefilefillableforms com ffa freefileforms htm ” Each type has different requirements. Www freefilefillableforms com ffa freefileforms htm They are explained separately below. Www freefilefillableforms com ffa freefileforms htm To qualify for innocent spouse relief, you must meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You must have filed a joint return which has an understated tax. Www freefilefillableforms com ffa freefileforms htm The understated tax must be due to erroneous items of your spouse (or former spouse). Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www freefilefillableforms com ffa freefileforms htm You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Www freefilefillableforms com ffa freefileforms htm For example, you reported total tax on your 2008 return of $2,500. Www freefilefillableforms com ffa freefileforms htm IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www freefilefillableforms com ffa freefileforms htm You have a $500 understated tax. Www freefilefillableforms com ffa freefileforms htm No. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm ” Each type has different requirements. Www freefilefillableforms com ffa freefileforms htm They are explained separately below. Www freefilefillableforms com ffa freefileforms htm To qualify for innocent spouse relief, you must meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You must have filed a joint return which has an understated tax. Www freefilefillableforms com ffa freefileforms htm The understated tax must be due to erroneous items of your spouse (or former spouse). Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www freefilefillableforms com ffa freefileforms htm You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Www freefilefillableforms com ffa freefileforms htm For example, you reported total tax on your 2008 return of $2,500. Www freefilefillableforms com ffa freefileforms htm IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www freefilefillableforms com ffa freefileforms htm You have a $500 understated tax. Www freefilefillableforms com ffa freefileforms htm No. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You must have filed a joint return which has an understated tax. Www freefilefillableforms com ffa freefileforms htm The understated tax must be due to erroneous items of your spouse (or former spouse). Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www freefilefillableforms com ffa freefileforms htm You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Www freefilefillableforms com ffa freefileforms htm For example, you reported total tax on your 2008 return of $2,500. Www freefilefillableforms com ffa freefileforms htm IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www freefilefillableforms com ffa freefileforms htm You have a $500 understated tax. Www freefilefillableforms com ffa freefileforms htm No. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. 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Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. 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Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). 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Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). 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Www freefilefillableforms com ffa freefileforms htm For example, you reported total tax on your 2008 return of $2,500. Www freefilefillableforms com ffa freefileforms htm IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www freefilefillableforms com ffa freefileforms htm You have a $500 understated tax. Www freefilefillableforms com ffa freefileforms htm No. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm The understated tax allocated to you is generally the amount you are responsible for. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm (Under this rule, you are no longer married if you are widowed. Www freefilefillableforms com ffa freefileforms htm ) 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. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Www freefilefillableforms com ffa freefileforms htm You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www freefilefillableforms com ffa freefileforms htm You have an understated tax or underpaid tax. Www freefilefillableforms com ffa freefileforms htm See Note later. Www freefilefillableforms com ffa freefileforms htm You did not pay the tax. Www freefilefillableforms com ffa freefileforms htm However, see Refunds , earlier, for exceptions. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www freefilefillableforms com ffa freefileforms htm Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www freefilefillableforms com ffa freefileforms htm You did not file or fail to file your return with the intent to commit fraud. Www freefilefillableforms com ffa freefileforms htm The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Www freefilefillableforms com ffa freefileforms htm For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www freefilefillableforms com ffa freefileforms htm You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Www freefilefillableforms com ffa freefileforms htm (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www freefilefillableforms com ffa freefileforms htm ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or resume collecting from you. Www freefilefillableforms com ffa freefileforms htm The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www freefilefillableforms com ffa freefileforms htm See Publication 594 for more information. Www freefilefillableforms com ffa freefileforms htm Injured spouse relief is different from innocent spouse relief. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www freefilefillableforms com ffa freefileforms htm 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). Www freefilefillableforms com ffa freefileforms htm You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Www freefilefillableforms com ffa freefileforms htm You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www freefilefillableforms com ffa freefileforms htm Note. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www freefilefillableforms com ffa freefileforms htm You must file an additional Form 8857 if you are requesting relief for more than three years. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm If you are requesting equitable relief, see Exception for equitable relief. Www freefilefillableforms com ffa freefileforms htm under How To Request Relief, earlier, for when to file Form 8857. Www freefilefillableforms com ffa freefileforms htm 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. Www freefilefillableforms com ffa freefileforms htm Use the address or fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www freefilefillableforms com ffa freefileforms htm Do not file it with the employee assigned to examine your return. Www freefilefillableforms com ffa freefileforms htm Generally, the IRS has 10 years to collect an amount you owe. Www freefilefillableforms com ffa freefileforms htm This is the collection statute of limitations. Www freefilefillableforms com ffa freefileforms htm By law, the IRS is not allowed to collect from you after the 10-year period ends. Www freefilefillableforms com ffa freefileforms htm If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www freefilefillableforms com ffa freefileforms htm But interest and penalties continue to accrue. Www freefilefillableforms com ffa freefileforms htm Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www freefilefillableforms com ffa freefileforms htm This includes the time the Tax Court is considering your request. Www freefilefillableforms com ffa freefileforms htm After your case is resolved, the IRS can begin or
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LT 16 (Letter 2050) Frequently Asked Questions (FAQs)

What is the notice telling me?

Enforcement action may be taken to collect taxes you owe because you have not responded to previous notices sent to you on this matter.

What do I have to do?

Contact us to resolve your account. The letter includes a number of options available to you.

How much time do I have?

Contact us as soon as possible to avoid collection action, no later than 10 days from the date on the letter.

What happens if I don't pay?

Enforcement action including levy on your wages, bank accounts, federal payment, state tax refunds, or other income sources may result if your balance is not resolved. If you are unable to pay in full, a monthly payment plan may be available, or collection may be delayed if you are unable to pay due to financial hardship. Please be ready to discuss you income, expenses and assets owned if you feel that you are unable to pay; proof may be requested.

Who should I contact?

Contact us at the number shown at the top of the letter; the person who answers will be able to assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 30-Jan-2014

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Www freefilefillableforms com ffa freefileforms htm Part Two -   Income The eight chapters in this part discuss many kinds of income. Www freefilefillableforms com ffa freefileforms htm They explain which income is and is not taxed. Www freefilefillableforms com ffa freefileforms htm See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Www freefilefillableforms com ffa freefileforms htm Table of Contents 5. Www freefilefillableforms com ffa freefileforms htm   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Www freefilefillableforms com ffa freefileforms htm Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Www freefilefillableforms com ffa freefileforms htm   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Www freefilefillableforms com ffa freefileforms htm Reporting Tips to Your EmployerElectronic tip statement. Www freefilefillableforms com ffa freefileforms htm Final report. Www freefilefillableforms com ffa freefileforms htm Reporting Tips on Your Tax Return Allocated Tips 7. 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Www freefilefillableforms com ffa freefileforms htm savings bond interest previously reported. Www freefilefillableforms com ffa freefileforms htm 8. Www freefilefillableforms com ffa freefileforms htm   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Www freefilefillableforms com ffa freefileforms htm Reporting tax withheld. Www freefilefillableforms com ffa freefileforms htm Nominees. Www freefilefillableforms com ffa freefileforms htm Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Www freefilefillableforms com ffa freefileforms htm Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Www freefilefillableforms com ffa freefileforms htm Alternative minimum tax treatment. Www freefilefillableforms com ffa freefileforms htm How To Report Dividend IncomeInvestment interest deducted. Www freefilefillableforms com ffa freefileforms htm 9. Www freefilefillableforms com ffa freefileforms htm   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Www freefilefillableforms com ffa freefileforms htm Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Www freefilefillableforms com ffa freefileforms htm Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Www freefilefillableforms com ffa freefileforms htm Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Www freefilefillableforms com ffa freefileforms htm   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Www freefilefillableforms com ffa freefileforms htm Individual retirement arrangements (IRAs). Www freefilefillableforms com ffa freefileforms htm Civil service retirement benefits. Www freefilefillableforms com ffa freefileforms htm Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Www freefilefillableforms com ffa freefileforms htm How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Www freefilefillableforms com ffa freefileforms htm Exclusion not limited to cost. Www freefilefillableforms com ffa freefileforms htm Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Www freefilefillableforms com ffa freefileforms htm Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Www freefilefillableforms com ffa freefileforms htm   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Www freefilefillableforms com ffa freefileforms htm   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Www freefilefillableforms com ffa freefileforms htm Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Www freefilefillableforms com ffa freefileforms htm Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Www freefilefillableforms com ffa freefileforms htm Method 2. Www freefilefillableforms com ffa freefileforms htm RoyaltiesDepletion. Www freefilefillableforms com ffa freefileforms htm Coal and iron ore. Www freefilefillableforms com ffa freefileforms htm Sale of property interest. Www freefilefillableforms com ffa freefileforms htm Part of future production sold. Www freefilefillableforms com ffa freefileforms htm Unemployment BenefitsTypes of unemployment compensation. Www freefilefillableforms com ffa freefileforms htm Governmental program. Www freefilefillableforms com ffa freefileforms htm Repayment of unemployment compensation. Www freefilefillableforms com ffa freefileforms htm Tax withholding. 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