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2010 1040ez

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2010 1040ez

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General sources of insurance information include the American Council of Life Insurers, the Insurance Information Institute , the National Association of Insurance Commissioners, and your state insurance department. You can also visit insure.com

When buying insurance, whether its home, life, auto, rental or other:

  • Find out whether your state insurance department offers any information concerning insurance companies and rates. This is a good way to get a feeling for the range of prices and the lowest-cost providers in your area.
  • Check several sources for the best deal. Try getting quotes from an insurance focused website, but be aware that many online services may provide prices for just a few companies. An independent insurance agent that works with several insurers in your local area might be able to get you a better deal.
  • Make sure the insurance company is licensed and covered by the state's guaranty fund. The fund pays claims in case the company defaults. Your state insurance department can provide this information.
  • Check the financial stability and soundness of the insurance company. Ratings from A.M. Best, Standard and Poor's, and Moody's Investors Services are available online and at most public libraries.
  • Research the complaint record of the company. Contact your state insurance department or visit the website of the National Association of Insurance Commissioners, which has a database of complaints filed with state regulators.
  • Find out what others think about the company's customer service. Consumers can rate homeowner insurance companies at J.D. Power's website.
  • Once you pay your first insurance premium, make sure you receive a written policy. This tells you the agent forwarded your premium to the insurance company. If you don't receive a policy within 60 days, contact your agent and the insurance company.

If you suspect fraud, call the National Insurance Crime Bureau's hotline at 1-800-835-6422. Or for more information, check out the Coalition Against Insurance Fraud website

The 2010 1040ez

2010 1040ez Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2010 1040ez Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2010 1040ez . 2010 1040ez What is joint and several liability? . 2010 1040ez How can I get relief from joint and several liability? . 2010 1040ez What are the rules for innocent spouse relief? . 2010 1040ez What are erroneous items? . 2010 1040ez What is an understated tax? . 2010 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2010 1040ez What are the rules for separation of liability relief? . 2010 1040ez Why would a request for separation of liability relief be denied? . 2010 1040ez What are the rules for equitable relief? . 2010 1040ez How do state community property laws affect my ability to qualify for relief? . 2010 1040ez How do I request relief? . 2010 1040ez When should I file Form 8857? . 2010 1040ez Where should I file Form 8857? . 2010 1040ez I am currently undergoing an examination of my return. 2010 1040ez How do I request innocent spouse relief? . 2010 1040ez What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2010 1040ez What is injured spouse relief? . 2010 1040ez 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. 2010 1040ez This is called joint and several liability. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2010 1040ez ” Each type has different requirements. 2010 1040ez They are explained separately below. 2010 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. 2010 1040ez You must have filed a joint return which has an understated tax. 2010 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2010 1040ez 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. 2010 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2010 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2010 1040ez 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. 2010 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2010 1040ez For example, you reported total tax on your 2008 return of $2,500. 2010 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2010 1040ez You have a $500 understated tax. 2010 1040ez No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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. 2010 1040ez ” Each type has different requirements. 2010 1040ez They are explained separately below. 2010 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. 2010 1040ez You must have filed a joint return which has an understated tax. 2010 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2010 1040ez 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. 2010 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2010 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2010 1040ez 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. 2010 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2010 1040ez For example, you reported total tax on your 2008 return of $2,500. 2010 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2010 1040ez You have a $500 understated tax. 2010 1040ez No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2010 1040ez You must have filed a joint return which has an understated tax. 2010 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2010 1040ez 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. 2010 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2010 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2010 1040ez 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. 2010 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2010 1040ez For example, you reported total tax on your 2008 return of $2,500. 2010 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2010 1040ez You have a $500 understated tax. 2010 1040ez No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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. 2010 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2010 1040ez For example, you reported total tax on your 2008 return of $2,500. 2010 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2010 1040ez You have a $500 understated tax. 2010 1040ez No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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. 2010 1040ez For example, you reported total tax on your 2008 return of $2,500. 2010 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2010 1040ez You have a $500 understated tax. 2010 1040ez No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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). 2010 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2010 1040ez 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. 2010 1040ez 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. 2010 1040ez (Under this rule, you are no longer married if you are widowed. 2010 1040ez ) 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. 2010 1040ez 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. 2010 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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. 2010 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2010 1040ez 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). 2010 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2010 1040ez Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2010 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2010 1040ez You have an understated tax or underpaid tax. 2010 1040ez See Note later. 2010 1040ez You did not pay the tax. 2010 1040ez However, see Refunds , earlier, for exceptions. 2010 1040ez 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. 2010 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2010 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2010 1040ez You did not file or fail to file your return with the intent to commit fraud. 2010 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2010 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2010 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2010 1040ez Note. 2010 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2010 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2010 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2010 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2010 1040ez See Publication 594 for more information. 2010 1040ez Injured spouse relief is different from innocent spouse relief. 2010 1040ez 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. 2010 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2010 1040ez 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). 2010 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2010 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2010 1040ez Note. 2010 1040ez 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. 2010 1040ez . 2010 1040ez 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. 2010 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2010 1040ez 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. 2010 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2010 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2010 1040ez 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. 2010 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2010 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2010 1040ez 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. 2010 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2010 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2010 1040ez Do not file it with the employee assigned to examine your return. 2010 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2010 1040ez This is the collection statute of limitations. 2010 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2010 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2010 1040ez But interest and penalties continue to accrue. 2010 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2010 1040ez This includes the time the Tax Court is considering your request. 2010 1040ez After your case is resolved, the IRS can begin or