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

The Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.

LB&I Programs and Resources

Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

e-file for Large and Mid-Size Corporations
For tax years ending on or after December 31, 2006, corporations that have assets of $10 Million or more are required to electronically file their 1120/1102S income tax returns.  For tax years ending on or after December 31, 2007, foreign corporations with assets of $10 Million or more are required to electronically file their 1120-F income tax returns.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

LB&I Industry Director Guidance
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Schedule M-3 for Reconciling Book to Tax Income
The Treasury Department and IRS are implementing Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.
 

Page Last Reviewed or Updated: 18-Mar-2014

The 1040x Tax Forms

1040x tax forms 9. 1040x tax forms   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. 1040x tax forms The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. 1040x tax forms A registration-required obligation is any obligation other than one that meets any of the following conditions. 1040x tax forms It is issued by a natural person. 1040x tax forms It is not of a type offered to the public. 1040x tax forms It has a maturity (at issue) of not more than 1 year. 1040x tax forms It can only be issued to a foreign person. 1040x tax forms For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. 1040x tax forms Also, the obligation must state on its face that any U. 1040x tax forms S. 1040x tax forms person who holds it shall be subject to limits under the U. 1040x tax forms S. 1040x tax forms income tax laws. 1040x tax forms Prev  Up  Next   Home   More Online Publications