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2011 Income Tax Forms Individual

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2011 Income Tax Forms Individual

2011 income tax forms individual Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 income tax forms individual Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2011 income tax forms individual . 2011 income tax forms individual What is joint and several liability? . 2011 income tax forms individual How can I get relief from joint and several liability? . 2011 income tax forms individual What are the rules for innocent spouse relief? . 2011 income tax forms individual What are erroneous items? . 2011 income tax forms individual What is an understated tax? . 2011 income tax forms individual Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2011 income tax forms individual What are the rules for separation of liability relief? . 2011 income tax forms individual Why would a request for separation of liability relief be denied? . 2011 income tax forms individual What are the rules for equitable relief? . 2011 income tax forms individual How do state community property laws affect my ability to qualify for relief? . 2011 income tax forms individual How do I request relief? . 2011 income tax forms individual When should I file Form 8857? . 2011 income tax forms individual Where should I file Form 8857? . 2011 income tax forms individual I am currently undergoing an examination of my return. 2011 income tax forms individual How do I request innocent spouse relief? . 2011 income tax forms individual 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 income tax forms individual What is injured spouse relief? . 2011 income tax forms individual 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 income tax forms individual This is called joint and several liability. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2011 income tax forms individual ” Each type has different requirements. 2011 income tax forms individual They are explained separately below. 2011 income tax forms individual To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 income tax forms individual You must have filed a joint return which has an understated tax. 2011 income tax forms individual The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 income tax forms individual 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 income tax forms individual Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual 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 income tax forms individual For example, you reported total tax on your 2008 return of $2,500. 2011 income tax forms individual IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 income tax forms individual You have a $500 understated tax. 2011 income tax forms individual No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual ” Each type has different requirements. 2011 income tax forms individual They are explained separately below. 2011 income tax forms individual To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 income tax forms individual You must have filed a joint return which has an understated tax. 2011 income tax forms individual The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 income tax forms individual 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 income tax forms individual Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual 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 income tax forms individual For example, you reported total tax on your 2008 return of $2,500. 2011 income tax forms individual IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 income tax forms individual You have a $500 understated tax. 2011 income tax forms individual No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 income tax forms individual You must have filed a joint return which has an understated tax. 2011 income tax forms individual The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 income tax forms individual 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 income tax forms individual Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual 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 income tax forms individual For example, you reported total tax on your 2008 return of $2,500. 2011 income tax forms individual IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 income tax forms individual You have a $500 understated tax. 2011 income tax forms individual No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual For example, you reported total tax on your 2008 return of $2,500. 2011 income tax forms individual IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 income tax forms individual You have a $500 understated tax. 2011 income tax forms individual No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual For example, you reported total tax on your 2008 return of $2,500. 2011 income tax forms individual IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 income tax forms individual You have a $500 understated tax. 2011 income tax forms individual No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual The understated tax allocated to you is generally the amount you are responsible for. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual (Under this rule, you are no longer married if you are widowed. 2011 income tax forms individual ) 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 income tax forms individual 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 income tax forms individual Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 income tax forms individual 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 income tax forms individual Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 income tax forms individual Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2011 income tax forms individual You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 income tax forms individual You have an understated tax or underpaid tax. 2011 income tax forms individual See Note later. 2011 income tax forms individual You did not pay the tax. 2011 income tax forms individual However, see Refunds , earlier, for exceptions. 2011 income tax forms individual 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 income tax forms individual You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 income tax forms individual Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 income tax forms individual You did not file or fail to file your return with the intent to commit fraud. 2011 income tax forms individual 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 income tax forms individual For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 income tax forms individual You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 income tax forms individual ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or resume collecting from you. 2011 income tax forms individual The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 income tax forms individual See Publication 594 for more information. 2011 income tax forms individual Injured spouse relief is different from innocent spouse relief. 2011 income tax forms individual 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 income tax forms individual The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 income tax forms individual 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 income tax forms individual 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 income tax forms individual You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 income tax forms individual Note. 2011 income tax forms individual 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 income tax forms individual . 2011 income tax forms individual 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 income tax forms individual Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 income tax forms individual 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 income tax forms individual      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 income tax forms individual You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 income tax forms individual 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 income tax forms individual If you are requesting equitable relief, see Exception for equitable relief. 2011 income tax forms individual under How To Request Relief, earlier, for when to file Form 8857. 2011 income tax forms individual 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 income tax forms individual Use the address or fax number shown in the Instructions for Form 8857. 2011 income tax forms individual File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 income tax forms individual Do not file it with the employee assigned to examine your return. 2011 income tax forms individual Generally, the IRS has 10 years to collect an amount you owe. 2011 income tax forms individual This is the collection statute of limitations. 2011 income tax forms individual By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 income tax forms individual If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 income tax forms individual But interest and penalties continue to accrue. 2011 income tax forms individual Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 income tax forms individual This includes the time the Tax Court is considering your request. 2011 income tax forms individual After your case is resolved, the IRS can begin or
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The 2011 Income Tax Forms Individual

2011 income tax forms individual Index A Adjusted gross income (AGI) Income limits for, Income Limits Age Age 65, Age 65. 2011 income tax forms individual Mandatory retirement age, Payments that are not disability income. 2011 income tax forms individual Assistance (see Tax help) C Citizenship requirement, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizen or Resident Alien Credit figured by IRS, Credit Figured for You Credit figured for you, Credit Figured for You D Disability benefits Nontaxable by law, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Disability income, Disability income. 2011 income tax forms individual Disability, permanent and total disability, Qualified Individual, Permanent and total disability. 2011 income tax forms individual E Eligibility for credit, Are You Eligible for the Credit? Employer's accident or health plans or pension plans Disability income from, Disability income. 2011 income tax forms individual Excess adjusted gross income, Step 3. 2011 income tax forms individual Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. 2011 income tax forms individual Determine Excess Adjusted Gross Income Determine initial amount, Step 1. 2011 income tax forms individual Determine Initial Amount Determine the credit, Step 5. 2011 income tax forms individual Determine Your Credit Determine the total of steps 2 and 3, Step 4. 2011 income tax forms individual Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. 2011 income tax forms individual H Head of household, Head of household. 2011 income tax forms individual Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. 2011 income tax forms individual J Joint returns, Married Persons L Limit on credit, Limit on credit. 2011 income tax forms individual Lump-sum payments Accrued annual leave, Payments that are not disability income. 2011 income tax forms individual Death benefits paid to surviving spouse or child, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. 2011 income tax forms individual Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. 2011 income tax forms individual Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. 2011 income tax forms individual Nontaxable payments, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. 2011 income tax forms individual P Pension or annuity payments Nontaxable by law, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Permanent and total disability, Qualified Individual, Permanent and total disability. 2011 income tax forms individual Physician certification, Permanent and total disability. 2011 income tax forms individual , Physician's statement. 2011 income tax forms individual Public Health Service Pension, annuity, or disability benefit from, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Publications (see Tax help) Q Qualified individual, Qualified Individual Age 65 or older, Qualified Individual Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65 R Residence requirement, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizen or Resident Alien S Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples Sheltered employment, Sheltered employment. 2011 income tax forms individual Social security payments, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. 2011 income tax forms individual T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. 2011 income tax forms individual Table 1, Income limits, Substantial gainful activity. 2011 income tax forms individual , Table 1. 2011 income tax forms individual Income Limits Table 2, Initial amounts, Table 2. 2011 income tax forms individual Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. 2011 income tax forms individual S. 2011 income tax forms individual citizens and resident aliens, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. 2011 income tax forms individual Veterans Certification by VA of permanent and total disability, Veterans. 2011 income tax forms individual Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. 2011 income tax forms individual Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications