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2011 1040 Tax Forms

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2011 1040 Tax Forms

2011 1040 tax forms Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 1040 tax forms Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2011 1040 tax forms . 2011 1040 tax forms What is joint and several liability? . 2011 1040 tax forms How can I get relief from joint and several liability? . 2011 1040 tax forms What are the rules for innocent spouse relief? . 2011 1040 tax forms What are erroneous items? . 2011 1040 tax forms What is an understated tax? . 2011 1040 tax forms Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2011 1040 tax forms What are the rules for separation of liability relief? . 2011 1040 tax forms Why would a request for separation of liability relief be denied? . 2011 1040 tax forms What are the rules for equitable relief? . 2011 1040 tax forms How do state community property laws affect my ability to qualify for relief? . 2011 1040 tax forms How do I request relief? . 2011 1040 tax forms When should I file Form 8857? . 2011 1040 tax forms Where should I file Form 8857? . 2011 1040 tax forms I am currently undergoing an examination of my return. 2011 1040 tax forms How do I request innocent spouse relief? . 2011 1040 tax forms What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2011 1040 tax forms What is injured spouse relief? . 2011 1040 tax forms What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 2011 1040 tax forms This is called joint and several liability. 2011 1040 tax forms Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. 2011 1040 tax forms You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 2011 1040 tax forms There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2011 1040 tax forms ” Each type has different requirements. 2011 1040 tax forms They are explained separately below. 2011 1040 tax forms To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 1040 tax forms You must have filed a joint return which has an understated tax. 2011 1040 tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 1040 tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 2011 1040 tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 1040 tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 2011 1040 tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 1040 tax forms For example, you reported total tax on your 2008 return of $2,500. 2011 1040 tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 1040 tax forms You have a $500 understated tax. 2011 1040 tax forms No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2011 1040 tax forms ” Each type has different requirements. 2011 1040 tax forms They are explained separately below. 2011 1040 tax forms To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 1040 tax forms You must have filed a joint return which has an understated tax. 2011 1040 tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 1040 tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 2011 1040 tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 1040 tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 2011 1040 tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 1040 tax forms For example, you reported total tax on your 2008 return of $2,500. 2011 1040 tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 1040 tax forms You have a $500 understated tax. 2011 1040 tax forms No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 1040 tax forms You must have filed a joint return which has an understated tax. 2011 1040 tax forms The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 1040 tax forms You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 2011 1040 tax forms Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 1040 tax forms You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 2011 1040 tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 1040 tax forms For example, you reported total tax on your 2008 return of $2,500. 2011 1040 tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 1040 tax forms You have a $500 understated tax. 2011 1040 tax forms No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 2011 1040 tax forms You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 1040 tax forms For example, you reported total tax on your 2008 return of $2,500. 2011 1040 tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 1040 tax forms You have a $500 understated tax. 2011 1040 tax forms No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 1040 tax forms For example, you reported total tax on your 2008 return of $2,500. 2011 1040 tax forms IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 1040 tax forms You have a $500 understated tax. 2011 1040 tax forms No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2011 1040 tax forms There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 2011 1040 tax forms For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 2011 1040 tax forms You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 1040 tax forms Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 2011 1040 tax forms The understated tax allocated to you is generally the amount you are responsible for. 2011 1040 tax forms To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 2011 1040 tax forms You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 2011 1040 tax forms (Under this rule, you are no longer married if you are widowed. 2011 1040 tax forms ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 2011 1040 tax forms In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 1040 tax forms Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 1040 tax forms The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 1040 tax forms The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 2011 1040 tax forms Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 1040 tax forms Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2011 1040 tax forms You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 1040 tax forms You have an understated tax or underpaid tax. 2011 1040 tax forms See Note later. 2011 1040 tax forms You did not pay the tax. 2011 1040 tax forms However, see Refunds , earlier, for exceptions. 2011 1040 tax forms The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 2011 1040 tax forms You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 1040 tax forms Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 1040 tax forms You did not file or fail to file your return with the intent to commit fraud. 2011 1040 tax forms The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 1040 tax forms For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 1040 tax forms You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 1040 tax forms Note. 2011 1040 tax forms Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 1040 tax forms (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 1040 tax forms ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or resume collecting from you. 2011 1040 tax forms The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 1040 tax forms See Publication 594 for more information. 2011 1040 tax forms Injured spouse relief is different from innocent spouse relief. 2011 1040 tax forms When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 2011 1040 tax forms The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 1040 tax forms You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 2011 1040 tax forms You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 1040 tax forms You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 1040 tax forms Note. 2011 1040 tax forms If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 2011 1040 tax forms . 2011 1040 tax forms How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 1040 tax forms Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 1040 tax forms However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 2011 1040 tax forms      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 1040 tax forms You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 1040 tax forms If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 2011 1040 tax forms If you are requesting equitable relief, see Exception for equitable relief. 2011 1040 tax forms under How To Request Relief, earlier, for when to file Form 8857. 2011 1040 tax forms If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 2011 1040 tax forms Use the address or fax number shown in the Instructions for Form 8857. 2011 1040 tax forms File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 1040 tax forms Do not file it with the employee assigned to examine your return. 2011 1040 tax forms Generally, the IRS has 10 years to collect an amount you owe. 2011 1040 tax forms This is the collection statute of limitations. 2011 1040 tax forms By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 1040 tax forms If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 1040 tax forms But interest and penalties continue to accrue. 2011 1040 tax forms Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 1040 tax forms This includes the time the Tax Court is considering your request. 2011 1040 tax forms After your case is resolved, the IRS can begin or
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The 2011 1040 Tax Forms

2011 1040 tax forms Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2011 1040 tax forms Tax questions. 2011 1040 tax forms Useful Items - You may want to see: Reminders Future developments. 2011 1040 tax forms  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. 2011 1040 tax forms irs. 2011 1040 tax forms gov/pub936. 2011 1040 tax forms Photographs of missing children. 2011 1040 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040 tax forms Introduction This publication discusses the rules for deducting home mortgage interest. 2011 1040 tax forms Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. 2011 1040 tax forms It also explains how to report deductible interest on your tax return. 2011 1040 tax forms Part II explains how your deduction for home mortgage interest may be limited. 2011 1040 tax forms It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. 2011 1040 tax forms Comments and suggestions. 2011 1040 tax forms   We welcome your comments about this publication and your suggestions for future editions. 2011 1040 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040 tax forms   You can send your comments from www. 2011 1040 tax forms irs. 2011 1040 tax forms gov/formspubs. 2011 1040 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 1040 tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040 tax forms Ordering forms and publications. 2011 1040 tax forms   Visit www. 2011 1040 tax forms irs. 2011 1040 tax forms gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 1040 tax forms Internal Revenue Service 1201 N. 2011 1040 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040 tax forms   If you have a tax question, check the information available on IRS. 2011 1040 tax forms gov or call 1-800-829-1040. 2011 1040 tax forms We cannot answer tax questions sent to either of the above addresses. 2011 1040 tax forms Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. 2011 1040 tax forms Prev  Up  Next   Home   More Online Publications