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1040x example Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040x example Tax questions. 1040x example Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 1040x example irs. 1040x example gov/pub550. 1040x example What's New Net investment income tax (NIIT). 1040x example  Beginning in 2013, you may be subject to the NIIT. 1040x example The NIIT applies at a rate of 3. 1040x example 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 1040x example See Net investment income tax (NIIT) , later. 1040x example Maximum capital gain rates. 1040x example  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040x example See Capital Gain Tax Rates , later, for more information. 1040x example Gift tax exclusion amount increased. 1040x example  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. 1040x example See Property Received as a Gift , later. 1040x example Reminders Mutual fund distributions. 1040x example  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 1040x example Foreign source income. 1040x example  If you are a U. 1040x example S. 1040x example 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. 1040x example S. 1040x example law. 1040x example 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. 1040x example Employee stock options. 1040x example  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. 1040x example Photographs of missing children. 1040x example  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x example Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x example 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. 1040x example Introduction This publication provides information on the tax treatment of investment income and expenses. 1040x example 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. 1040x example It explains what investment income is taxable and what investment expenses are deductible. 1040x example It explains when and how to show these items on your tax return. 1040x example 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. 1040x example The glossary at the end of this publication defines many of the terms used. 1040x example Investment income. 1040x example   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 1040x example Investment expenses. 1040x example   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 1040x example Qualified retirement plans and IRAs. 1040x example   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. 1040x example 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. 1040x example The tax rules that apply to retirement plan distributions are explained in the following publications. 1040x example Publication 560, Retirement Plans for Small Business. 1040x example Publication 571, Tax-Sheltered Annuity Plans. 1040x example Publication 575, Pension and Annuity Income. 1040x example Publication 590, Individual Retirement Arrangements (IRAs). 1040x example Publication 721, Tax Guide to U. 1040x example S. 1040x example Civil Service Retirement Benefits. 1040x example    Comments and suggestions. 1040x example   We welcome your comments about this publication and your suggestions for future editions. 1040x example   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x example NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x example Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x example   You can send your comments from www. 1040x example irs. 1040x example gov/formspubs/. 1040x example Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x example ”   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. 1040x example Ordering forms and publications. 1040x example   Visit www. 1040x example irs. 1040x example 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. 1040x example Internal Revenue Service 1201 N. 1040x example Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x example   If you have a tax question, check the information available on IRS. 1040x example gov or call 1-800-829-1040. 1040x example We cannot answer tax questions sent to either of the above addresses. 1040x example Prev  Up  Next   Home   More Online Publications

Internal Revenue Bulletin:  2014-9 

February 24, 2014 

Notice 2014–10

Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage


This notice provides relief from the individual shared responsibility payment required under § 5000A of the Internal Revenue Code for months in 2014 in which individuals have, under Medicaid and chapter 55 of Title 10, U.S.C., limited-benefit health coverage that is not minimum essential coverage.

BACKGROUND

For each month beginning after December 31, 2013, § 5000A requires individuals to either maintain minimum essential coverage for themselves and any nonexempt family members, qualify for an exemption, or include an individual shared responsibility payment with their Federal income tax return. A taxpayer is liable under § 5000A for any nonexempt individual whom the taxpayer may claim as a dependent.

Under § 5000A(f)(1)(A), minimum essential coverage includes coverage under certain specified government-sponsored programs (“government-sponsored minimum essential coverage”). On August 30, 2013, the Treasury Department and the Internal Revenue Service (IRS) published final regulations under § 5000A. The final regulations provide that government-sponsored minimum essential coverage includes coverage under the Medicaid program under Title XIX of the Social Security Act (42 U.S.C. 1396 and following sections), other than the following limited coverage under Medicaid:

optional coverage of family planning services under section 1902(a)(10)(A)(ii)(XXI) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XXI)) (“family planning services Medicaid”), optional coverage of tuberculosis-related services under section 1902(a)(10)(A)(ii)(XII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XII) (“tuberculosis-related services Medicaid”), coverage of pregnancy-related services under section 1902(a)(10)(A)(i)(IV) and (a)(10)(A)(ii)(IX) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(IV), (a)(10)(A)(ii)(IX)) (“pregnancy-related Medicaid”), and coverage limited to treatment of emergency medical conditions in accordance with 8 U.S.C. 1611(b)(1)(A), as authorized by section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) (“emergency medical conditions Medicaid”). The final § 5000A regulations also provide that government-sponsored minimum essential coverage includes medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program.

The final § 5000A regulations reserve on whether certain government-sponsored programs that provide limited benefits are minimum essential coverage, including (i) coverage authorized under section 1115 of the Social Security Act (“Section 1115 demonstration projects”); (ii) coverage for medically needy individuals, see section 1902(a)(10)(C) of the Social Security Act (42 U.S.C. 1396a(a)(10)(C)) and 42 CFR 435.300 and following sections; (iii) coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of Title 10, U.S.C., for certain individuals who are excluded from TRICARE coverage for health care services from private sector providers and only eligible for space available care in a facility for the uniformed services (“space available care”); and (iv) coverage under sections 1074a and 1074b of Title 10, U.S.C., for individuals not on active duty who are entitled to episodic care for an injury, illness, or disease incurred or aggravated in the line of duty (“line-of-duty care”). See § 1.5000A–2(b)(2) (78 FR 53646, 53658).

The preamble to the final § 5000A regulations indicates that future guidance will provide that the government-sponsored limited-benefit coverage reserved on in the final § 5000A regulations is not minimum essential coverage. However, the preamble to the final § 5000A regulations also indicates that, if future rulemaking clarifies that such limited-benefit coverage is not minimum essential coverage, individuals with that coverage for a month in 2014 will not be subject to the § 5000A individual shared responsibility payment for that month. See T.D. 9632 (78 FR 53646, 53648–53650).

Proposed regulations (REG–141036–13) published concurrently with this notice provide that coverage under certain Section 1115 demonstration projects authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, and line-of-duty care is not government-sponsored minimum essential coverage.

DISCUSSION

Individuals enrolled in family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, certain Section 1115 demonstration projects, coverage for medically needy individuals, space available care, or line-of-duty care may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under § 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

The relief provided by this notice applies only for determining a taxpayer’s § 5000A individual shared responsibility payment for not maintaining minimum essential coverage in 2014. Solely for the purpose of determining whether a period without coverage qualifies as a short coverage gap described in § 5000A(e)(4), an individual will be treated as having minimum essential coverage for any month in 2014 when that individual is eligible for the transition relief provided by this notice.

DRAFTING INFORMATION

The principal author of this notice is John B. Lovelace of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Lovelace at (202) 317-7006 (not a toll-free number).


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1040x example Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x example Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040x example . 1040x example What is joint and several liability? . 1040x example How can I get relief from joint and several liability? . 1040x example What are the rules for innocent spouse relief? . 1040x example What are erroneous items? . 1040x example What is an understated tax? . 1040x example Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040x example What are the rules for separation of liability relief? . 1040x example Why would a request for separation of liability relief be denied? . 1040x example What are the rules for equitable relief? . 1040x example How do state community property laws affect my ability to qualify for relief? . 1040x example How do I request relief? . 1040x example When should I file Form 8857? . 1040x example Where should I file Form 8857? . 1040x example I am currently undergoing an examination of my return. 1040x example How do I request innocent spouse relief? . 1040x example What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040x example What is injured spouse relief? . 1040x example 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. 1040x example This is called joint and several liability. 1040x example 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. 1040x example 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. 1040x example There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040x example ” Each type has different requirements. 1040x example They are explained separately below. 1040x example To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x example You must have filed a joint return which has an understated tax. 1040x example The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x example 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. 1040x example Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x example You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x example 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. 1040x example You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x example For example, you reported total tax on your 2008 return of $2,500. 1040x example IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x example You have a $500 understated tax. 1040x example No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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. 1040x example ” Each type has different requirements. 1040x example They are explained separately below. 1040x example To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x example You must have filed a joint return which has an understated tax. 1040x example The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x example 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. 1040x example Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x example You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x example 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. 1040x example You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x example For example, you reported total tax on your 2008 return of $2,500. 1040x example IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x example You have a $500 understated tax. 1040x example No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x example You must have filed a joint return which has an understated tax. 1040x example The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x example 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. 1040x example Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x example You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x example 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. 1040x example You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x example For example, you reported total tax on your 2008 return of $2,500. 1040x example IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x example You have a $500 understated tax. 1040x example No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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. 1040x example You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x example For example, you reported total tax on your 2008 return of $2,500. 1040x example IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x example You have a $500 understated tax. 1040x example No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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. 1040x example For example, you reported total tax on your 2008 return of $2,500. 1040x example IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x example You have a $500 understated tax. 1040x example No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040x example 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. 1040x example 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. 1040x example You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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). 1040x example The understated tax allocated to you is generally the amount you are responsible for. 1040x example 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. 1040x example 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. 1040x example (Under this rule, you are no longer married if you are widowed. 1040x example ) 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. 1040x example 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. 1040x example Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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. 1040x example The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x example 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). 1040x example Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x example Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040x example You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x example You have an understated tax or underpaid tax. 1040x example See Note later. 1040x example You did not pay the tax. 1040x example However, see Refunds , earlier, for exceptions. 1040x example 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. 1040x example You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x example Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x example You did not file or fail to file your return with the intent to commit fraud. 1040x example The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x example For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x example You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x example Note. 1040x example Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x example (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x example ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or resume collecting from you. 1040x example The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x example See Publication 594 for more information. 1040x example Injured spouse relief is different from innocent spouse relief. 1040x example 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. 1040x example The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x example 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). 1040x example You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x example You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x example Note. 1040x example 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. 1040x example . 1040x example 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. 1040x example Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x example 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. 1040x example      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x example You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x example 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. 1040x example If you are requesting equitable relief, see Exception for equitable relief. 1040x example under How To Request Relief, earlier, for when to file Form 8857. 1040x example 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. 1040x example Use the address or fax number shown in the Instructions for Form 8857. 1040x example File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x example Do not file it with the employee assigned to examine your return. 1040x example Generally, the IRS has 10 years to collect an amount you owe. 1040x example This is the collection statute of limitations. 1040x example By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x example If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x example But interest and penalties continue to accrue. 1040x example Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x example This includes the time the Tax Court is considering your request. 1040x example After your case is resolved, the IRS can begin or