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Www Irs Gov Form1040ez

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Www Irs Gov Form1040ez

Www irs gov form1040ez Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Www irs gov form1040ez Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Www irs gov form1040ez . Www irs gov form1040ez What is joint and several liability? . Www irs gov form1040ez How can I get relief from joint and several liability? . Www irs gov form1040ez What are the rules for innocent spouse relief? . Www irs gov form1040ez What are erroneous items? . Www irs gov form1040ez What is an understated tax? . Www irs gov form1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Www irs gov form1040ez What are the rules for separation of liability relief? . Www irs gov form1040ez Why would a request for separation of liability relief be denied? . Www irs gov form1040ez What are the rules for equitable relief? . Www irs gov form1040ez How do state community property laws affect my ability to qualify for relief? . Www irs gov form1040ez How do I request relief? . Www irs gov form1040ez When should I file Form 8857? . Www irs gov form1040ez Where should I file Form 8857? . Www irs gov form1040ez I am currently undergoing an examination of my return. Www irs gov form1040ez How do I request innocent spouse relief? . Www irs gov form1040ez 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 irs gov form1040ez What is injured spouse relief? . Www irs gov form1040ez 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 irs gov form1040ez This is called joint and several liability. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Www irs gov form1040ez ” Each type has different requirements. Www irs gov form1040ez They are explained separately below. Www irs gov form1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. Www irs gov form1040ez You must have filed a joint return which has an understated tax. Www irs gov form1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Www irs gov form1040ez 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 irs gov form1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez For example, you reported total tax on your 2008 return of $2,500. Www irs gov form1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www irs gov form1040ez You have a $500 understated tax. Www irs gov form1040ez No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez 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 irs gov form1040ez ” Each type has different requirements. Www irs gov form1040ez They are explained separately below. Www irs gov form1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. Www irs gov form1040ez You must have filed a joint return which has an understated tax. Www irs gov form1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Www irs gov form1040ez 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 irs gov form1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez For example, you reported total tax on your 2008 return of $2,500. Www irs gov form1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www irs gov form1040ez You have a $500 understated tax. Www irs gov form1040ez No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Www irs gov form1040ez You must have filed a joint return which has an understated tax. Www irs gov form1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Www irs gov form1040ez 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 irs gov form1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez For example, you reported total tax on your 2008 return of $2,500. Www irs gov form1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www irs gov form1040ez You have a $500 understated tax. Www irs gov form1040ez No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Www irs gov form1040ez 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 irs gov form1040ez For example, you reported total tax on your 2008 return of $2,500. Www irs gov form1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www irs gov form1040ez You have a $500 understated tax. Www irs gov form1040ez No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Www irs gov form1040ez For example, you reported total tax on your 2008 return of $2,500. Www irs gov form1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Www irs gov form1040ez You have a $500 understated tax. Www irs gov form1040ez No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez 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 irs gov form1040ez The understated tax allocated to you is generally the amount you are responsible for. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez (Under this rule, you are no longer married if you are widowed. Www irs gov form1040ez ) 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 irs gov form1040ez 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 irs gov form1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Www irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez 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 irs gov form1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Www irs gov form1040ez 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 irs gov form1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Www irs gov form1040ez Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Www irs gov form1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Www irs gov form1040ez You have an understated tax or underpaid tax. Www irs gov form1040ez See Note later. Www irs gov form1040ez You did not pay the tax. Www irs gov form1040ez However, see Refunds , earlier, for exceptions. Www irs gov form1040ez 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 irs gov form1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Www irs gov form1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Www irs gov form1040ez You did not file or fail to file your return with the intent to commit fraud. Www irs gov form1040ez 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 irs gov form1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Www irs gov form1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Www irs gov form1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or resume collecting from you. Www irs gov form1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Www irs gov form1040ez See Publication 594 for more information. Www irs gov form1040ez Injured spouse relief is different from innocent spouse relief. Www irs gov form1040ez 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 irs gov form1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Www irs gov form1040ez 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 irs gov form1040ez 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 irs gov form1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Www irs gov form1040ez Note. Www irs gov form1040ez 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 irs gov form1040ez . Www irs gov form1040ez 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 irs gov form1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Www irs gov form1040ez 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 irs gov form1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Www irs gov form1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Www irs gov form1040ez 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 irs gov form1040ez If you are requesting equitable relief, see Exception for equitable relief. Www irs gov form1040ez under How To Request Relief, earlier, for when to file Form 8857. Www irs gov form1040ez 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 irs gov form1040ez Use the address or fax number shown in the Instructions for Form 8857. Www irs gov form1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Www irs gov form1040ez Do not file it with the employee assigned to examine your return. Www irs gov form1040ez Generally, the IRS has 10 years to collect an amount you owe. Www irs gov form1040ez This is the collection statute of limitations. Www irs gov form1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Www irs gov form1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Www irs gov form1040ez But interest and penalties continue to accrue. Www irs gov form1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Www irs gov form1040ez This includes the time the Tax Court is considering your request. Www irs gov form1040ez After your case is resolved, the IRS can begin or
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Contact My Local Office in Connecticut

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Www Irs Gov Form1040ez

Www irs gov form1040ez Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. Www irs gov form1040ez This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). Www irs gov form1040ez The directory for each calendar quarter is based on information submitted to the IRS during that quarter. Www irs gov form1040ez For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. Www irs gov form1040ez You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. Www irs gov form1040ez The amended listing section shows changes to previously listed REMICs and CDOs. Www irs gov form1040ez The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. Www irs gov form1040ez Publication 938 is only available on the Internet. Www irs gov form1040ez To get Publication 938, including prior issues, visit IRS. Www irs gov form1040ez gov. Www irs gov form1040ez Future developments. Www irs gov form1040ez   The IRS has created a page on IRS. Www irs gov form1040ez gov that includes information about Publication 938 at www. Www irs gov form1040ez irs. Www irs gov form1040ez gov/pub938. Www irs gov form1040ez Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. Www irs gov form1040ez Other information. Www irs gov form1040ez   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. Www irs gov form1040ez For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. Www irs gov form1040ez Prev  Up  Next   Home   More Online Publications