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2009 Turbo Tax

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2009 Turbo Tax

2009 turbo tax Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2009 turbo tax Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2009 turbo tax . 2009 turbo tax What is joint and several liability? . 2009 turbo tax How can I get relief from joint and several liability? . 2009 turbo tax What are the rules for innocent spouse relief? . 2009 turbo tax What are erroneous items? . 2009 turbo tax What is an understated tax? . 2009 turbo tax Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2009 turbo tax What are the rules for separation of liability relief? . 2009 turbo tax Why would a request for separation of liability relief be denied? . 2009 turbo tax What are the rules for equitable relief? . 2009 turbo tax How do state community property laws affect my ability to qualify for relief? . 2009 turbo tax How do I request relief? . 2009 turbo tax When should I file Form 8857? . 2009 turbo tax Where should I file Form 8857? . 2009 turbo tax I am currently undergoing an examination of my return. 2009 turbo tax How do I request innocent spouse relief? . 2009 turbo tax What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2009 turbo tax What is injured spouse relief? . 2009 turbo tax 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. 2009 turbo tax This is called joint and several liability. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2009 turbo tax ” Each type has different requirements. 2009 turbo tax They are explained separately below. 2009 turbo tax To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 turbo tax You must have filed a joint return which has an understated tax. 2009 turbo tax The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 turbo tax 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. 2009 turbo tax Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 turbo tax You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 turbo tax 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. 2009 turbo 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. 2009 turbo tax For example, you reported total tax on your 2008 return of $2,500. 2009 turbo tax IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 turbo tax You have a $500 understated tax. 2009 turbo tax No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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. 2009 turbo tax ” Each type has different requirements. 2009 turbo tax They are explained separately below. 2009 turbo tax To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 turbo tax You must have filed a joint return which has an understated tax. 2009 turbo tax The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 turbo tax 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. 2009 turbo tax Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 turbo tax You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 turbo tax 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. 2009 turbo 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. 2009 turbo tax For example, you reported total tax on your 2008 return of $2,500. 2009 turbo tax IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 turbo tax You have a $500 understated tax. 2009 turbo tax No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 turbo tax You must have filed a joint return which has an understated tax. 2009 turbo tax The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 turbo tax 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. 2009 turbo tax Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 turbo tax You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 turbo tax 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. 2009 turbo 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. 2009 turbo tax For example, you reported total tax on your 2008 return of $2,500. 2009 turbo tax IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 turbo tax You have a $500 understated tax. 2009 turbo tax No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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. 2009 turbo 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. 2009 turbo tax For example, you reported total tax on your 2008 return of $2,500. 2009 turbo tax IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 turbo tax You have a $500 understated tax. 2009 turbo tax No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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. 2009 turbo tax For example, you reported total tax on your 2008 return of $2,500. 2009 turbo tax IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 turbo tax You have a $500 understated tax. 2009 turbo tax No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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). 2009 turbo tax The understated tax allocated to you is generally the amount you are responsible for. 2009 turbo tax 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. 2009 turbo tax 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. 2009 turbo tax (Under this rule, you are no longer married if you are widowed. 2009 turbo tax ) 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. 2009 turbo tax 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. 2009 turbo tax Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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. 2009 turbo tax The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 turbo tax 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). 2009 turbo tax Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 turbo tax Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2009 turbo tax You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 turbo tax You have an understated tax or underpaid tax. 2009 turbo tax See Note later. 2009 turbo tax You did not pay the tax. 2009 turbo tax However, see Refunds , earlier, for exceptions. 2009 turbo tax 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. 2009 turbo tax You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 turbo tax Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 turbo tax You did not file or fail to file your return with the intent to commit fraud. 2009 turbo tax The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 turbo tax For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 turbo tax You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 turbo tax Note. 2009 turbo tax Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 turbo tax (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 turbo tax ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or resume collecting from you. 2009 turbo tax The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 turbo tax See Publication 594 for more information. 2009 turbo tax Injured spouse relief is different from innocent spouse relief. 2009 turbo tax 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. 2009 turbo tax The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 turbo tax 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). 2009 turbo tax You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 turbo tax You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 turbo tax Note. 2009 turbo tax 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. 2009 turbo tax . 2009 turbo tax 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. 2009 turbo tax Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 turbo tax 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. 2009 turbo tax      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 turbo tax You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 turbo tax 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. 2009 turbo tax If you are requesting equitable relief, see Exception for equitable relief. 2009 turbo tax under How To Request Relief, earlier, for when to file Form 8857. 2009 turbo tax 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. 2009 turbo tax Use the address or fax number shown in the Instructions for Form 8857. 2009 turbo tax File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 turbo tax Do not file it with the employee assigned to examine your return. 2009 turbo tax Generally, the IRS has 10 years to collect an amount you owe. 2009 turbo tax This is the collection statute of limitations. 2009 turbo tax By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 turbo tax If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 turbo tax But interest and penalties continue to accrue. 2009 turbo tax Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 turbo tax This includes the time the Tax Court is considering your request. 2009 turbo tax After your case is resolved, the IRS can begin or
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The 2009 Turbo Tax

2009 turbo tax Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 2009 turbo tax Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 2009 turbo tax The April 19, 1995, attack on the Alfred P. 2009 turbo tax Murrah Federal Building (Oklahoma City attack). 2009 turbo tax The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 2009 turbo tax Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 2009 turbo tax The Act also provides other types of relief. 2009 turbo tax For example, it provides that the following amounts are not included in income. 2009 turbo tax Payments from the September 11th Victim Compensation Fund of 2001. 2009 turbo tax Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 2009 turbo tax Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 2009 turbo tax Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 2009 turbo tax Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 2009 turbo tax Worksheet A. 2009 turbo tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2009 turbo tax 1       2 Enter the total tax from the decedent's income tax return. 2009 turbo tax See Table 1 on page 5 for the line number for years before 2002. 2009 turbo tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2009 turbo tax (These taxes are not eligible for forgiveness. 2009 turbo tax )           a Self-employment tax. 2009 turbo tax 3a         b Social security and Medicare tax on tip income not reported to employer. 2009 turbo tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2009 turbo tax 3c         d Tax on excess accumulation in qualified retirement plans. 2009 turbo tax 3d         e Household employment taxes. 2009 turbo tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2009 turbo tax 3f         g Tax on golden parachute payments. 2009 turbo tax 3g       4 Add lines 3a through 3g. 2009 turbo tax 4       5 Tax to be forgiven. 2009 turbo tax Subtract line 4 from line 2. 2009 turbo tax 5       Note. 2009 turbo tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2009 turbo tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2009 turbo tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2009 turbo tax The IRS will determine the amount to be refunded. 2009 turbo tax Worksheet A. 2009 turbo tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2009 turbo tax 1       2 Enter the total tax from the decedent's income tax return. 2009 turbo tax See Table 1 on page 5 for the line number for years before 2002. 2009 turbo tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2009 turbo tax (These taxes are not eligible for forgiveness. 2009 turbo tax )           a Self-employment tax. 2009 turbo tax 3a         b Social security and Medicare tax on tip income not reported to employer. 2009 turbo tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2009 turbo tax 3c         d Tax on excess accumulation in qualified retirement plans. 2009 turbo tax 3d         e Household employment taxes. 2009 turbo tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2009 turbo tax 3f         g Tax on golden parachute payments. 2009 turbo tax 3g       4 Add lines 3a through 3g. 2009 turbo tax 4       5 Tax to be forgiven. 2009 turbo tax Subtract line 4 from line 2. 2009 turbo tax 5       Note. 2009 turbo tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2009 turbo tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2009 turbo tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2009 turbo tax The IRS will determine the amount to be refunded. 2009 turbo tax Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 2009 turbo tax S. 2009 turbo tax Individual Income Tax Return 1040NR U. 2009 turbo tax S. 2009 turbo tax Nonresident Alien Income Tax Return 1040X Amended U. 2009 turbo tax S. 2009 turbo tax Individual Income Tax Return 1041 U. 2009 turbo tax S. 2009 turbo tax Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications