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1040ez printable tax forms Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez printable tax forms Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040ez printable tax forms . 1040ez printable tax forms What is joint and several liability? . 1040ez printable tax forms How can I get relief from joint and several liability? . 1040ez printable tax forms What are the rules for innocent spouse relief? . 1040ez printable tax forms What are erroneous items? . 1040ez printable tax forms What is an understated tax? . 1040ez printable tax forms Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040ez printable tax forms What are the rules for separation of liability relief? . 1040ez printable tax forms Why would a request for separation of liability relief be denied? . 1040ez printable tax forms What are the rules for equitable relief? . 1040ez printable tax forms How do state community property laws affect my ability to qualify for relief? . 1040ez printable tax forms How do I request relief? . 1040ez printable tax forms When should I file Form 8857? . 1040ez printable tax forms Where should I file Form 8857? . 1040ez printable tax forms I am currently undergoing an examination of my return. 1040ez printable tax forms How do I request innocent spouse relief? . 1040ez printable tax forms What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040ez printable tax forms What is injured spouse relief? . 1040ez printable tax forms What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 1040ez printable tax forms This is called joint and several liability. 1040ez printable tax forms Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. 1040ez printable tax forms You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 1040ez printable tax forms There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040ez printable tax forms ” Each type has different requirements. 1040ez printable tax forms They are explained separately below. 1040ez printable tax forms To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez printable tax forms You must have filed a joint return which has an understated tax. 1040ez printable tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez printable tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040ez printable tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez printable tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040ez printable tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez printable tax forms For example, you reported total tax on your 2008 return of $2,500. 1040ez printable tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez printable tax forms You have a $500 understated tax. 1040ez printable tax forms No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040ez printable tax forms ” Each type has different requirements. 1040ez printable tax forms They are explained separately below. 1040ez printable tax forms To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez printable tax forms You must have filed a joint return which has an understated tax. 1040ez printable tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez printable tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040ez printable tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez printable tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040ez printable tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez printable tax forms For example, you reported total tax on your 2008 return of $2,500. 1040ez printable tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez printable tax forms You have a $500 understated tax. 1040ez printable tax forms No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez printable tax forms You must have filed a joint return which has an understated tax. 1040ez printable tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez printable tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040ez printable tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez printable tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040ez printable tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez printable tax forms For example, you reported total tax on your 2008 return of $2,500. 1040ez printable tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez printable tax forms You have a $500 understated tax. 1040ez printable tax forms No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040ez printable tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez printable tax forms For example, you reported total tax on your 2008 return of $2,500. 1040ez printable tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez printable tax forms You have a $500 understated tax. 1040ez printable tax forms No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez printable tax forms For example, you reported total tax on your 2008 return of $2,500. 1040ez printable tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez printable tax forms You have a $500 understated tax. 1040ez printable tax forms No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040ez printable tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040ez printable tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040ez printable tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez printable tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040ez printable tax forms The understated tax allocated to you is generally the amount you are responsible for. 1040ez printable tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez printable tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez printable tax forms (Under this rule, you are no longer married if you are widowed. 1040ez printable tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040ez printable tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez printable tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez printable tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez printable tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040ez printable tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez printable tax forms Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040ez printable tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez printable tax forms You have an understated tax or underpaid tax. 1040ez printable tax forms See Note later. 1040ez printable tax forms You did not pay the tax. 1040ez printable tax forms However, see Refunds , earlier, for exceptions. 1040ez printable tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040ez printable tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez printable tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez printable tax forms You did not file or fail to file your return with the intent to commit fraud. 1040ez printable tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez printable tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez printable tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez printable tax forms Note. 1040ez printable tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez printable tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez printable tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or resume collecting from you. 1040ez printable tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez printable tax forms See Publication 594 for more information. 1040ez printable tax forms Injured spouse relief is different from innocent spouse relief. 1040ez printable tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040ez printable tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez printable tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040ez printable tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez printable tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez printable tax forms Note. 1040ez printable tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040ez printable tax forms . 1040ez printable tax forms How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez printable tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez printable tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez printable tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez printable tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez printable tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040ez printable tax forms If you are requesting equitable relief, see Exception for equitable relief. 1040ez printable tax forms under How To Request Relief, earlier, for when to file Form 8857. 1040ez printable tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040ez printable tax forms Use the address or fax number shown in the Instructions for Form 8857. 1040ez printable tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez printable tax forms Do not file it with the employee assigned to examine your return. 1040ez printable tax forms Generally, the IRS has 10 years to collect an amount you owe. 1040ez printable tax forms This is the collection statute of limitations. 1040ez printable tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez printable tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez printable tax forms But interest and penalties continue to accrue. 1040ez printable tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez printable tax forms This includes the time the Tax Court is considering your request. 1040ez printable tax forms After your case is resolved, the IRS can begin or
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Understanding Your CP267B Notice

You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.


What you need to do

  • Call us within 30 days of the notice date between 8:00 a.m. and 4:30 p.m. Eastern Time at the number on your notice.
  • Identify your payment by tax form, fee year, and amount.
  • Tell us if we misapplied any of your payments.
  • Inform us where you want to apply the overpayment.

You may want to

  • Review your Letter 5067-C, Annual Fee on Health Insurance Providers Final Fee.
  • Visit www.irs.gov and search for the key phrase “Insurance Provider Fee”.
  • For tax forms, instructions, and publications, visit Forms & Publications or call 1-800-TAX-FORMS (1-800-829-3676).

Answers to Common Questions

Q. Why am I getting this Notice?

A. We're sending you this notice because our records indicate you overpaid your Insurance Provider Fee. We need you to confirm that your payment was intended for another fee year or inform us where you want to apply the overpayment.

Q. What is an “overpayment” and how is that different from a “refund”?

A. An “overpayment” occurs when you pay more in fees during the year than what you owe. This can either be refunded to you or applied to other taxes.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez Printable Tax Forms

1040ez printable tax forms Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez printable tax forms Tax questions. 1040ez printable tax forms Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 1040ez printable tax forms irs. 1040ez printable tax forms gov/pub550. 1040ez printable tax forms What's New Net investment income tax (NIIT). 1040ez printable tax forms  Beginning in 2013, you may be subject to the NIIT. 1040ez printable tax forms The NIIT applies at a rate of 3. 1040ez printable tax forms 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 1040ez printable tax forms See Net investment income tax (NIIT) , later. 1040ez printable tax forms Maximum capital gain rates. 1040ez printable tax forms  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040ez printable tax forms See Capital Gain Tax Rates , later, for more information. 1040ez printable tax forms Gift tax exclusion amount increased. 1040ez printable tax forms  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. 1040ez printable tax forms See Property Received as a Gift , later. 1040ez printable tax forms Reminders Mutual fund distributions. 1040ez printable tax forms  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 1040ez printable tax forms Foreign source income. 1040ez printable tax forms  If you are a U. 1040ez printable tax forms S. 1040ez printable tax forms citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 1040ez printable tax forms S. 1040ez printable tax forms law. 1040ez printable tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. 1040ez printable tax forms Employee stock options. 1040ez printable tax forms  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. 1040ez printable tax forms Photographs of missing children. 1040ez printable tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez printable tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez printable tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez printable tax forms Introduction This publication provides information on the tax treatment of investment income and expenses. 1040ez printable tax forms It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. 1040ez printable tax forms It explains what investment income is taxable and what investment expenses are deductible. 1040ez printable tax forms It explains when and how to show these items on your tax return. 1040ez printable tax forms It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. 1040ez printable tax forms The glossary at the end of this publication defines many of the terms used. 1040ez printable tax forms Investment income. 1040ez printable tax forms   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 1040ez printable tax forms Investment expenses. 1040ez printable tax forms   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 1040ez printable tax forms Qualified retirement plans and IRAs. 1040ez printable tax forms   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. 1040ez printable tax forms The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. 1040ez printable tax forms The tax rules that apply to retirement plan distributions are explained in the following publications. 1040ez printable tax forms Publication 560, Retirement Plans for Small Business. 1040ez printable tax forms Publication 571, Tax-Sheltered Annuity Plans. 1040ez printable tax forms Publication 575, Pension and Annuity Income. 1040ez printable tax forms Publication 590, Individual Retirement Arrangements (IRAs). 1040ez printable tax forms Publication 721, Tax Guide to U. 1040ez printable tax forms S. 1040ez printable tax forms Civil Service Retirement Benefits. 1040ez printable tax forms    Comments and suggestions. 1040ez printable tax forms   We welcome your comments about this publication and your suggestions for future editions. 1040ez printable tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez printable tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez printable tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez printable tax forms   You can send your comments from www. 1040ez printable tax forms irs. 1040ez printable tax forms gov/formspubs/. 1040ez printable tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez printable tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez printable tax forms Ordering forms and publications. 1040ez printable tax forms   Visit www. 1040ez printable tax forms irs. 1040ez printable tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez printable tax forms Internal Revenue Service 1201 N. 1040ez printable tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez printable tax forms   If you have a tax question, check the information available on IRS. 1040ez printable tax forms gov or call 1-800-829-1040. 1040ez printable tax forms We cannot answer tax questions sent to either of the above addresses. 1040ez printable tax forms Prev  Up  Next   Home   More Online Publications