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2011 Tax Calculator

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2011 Tax Calculator

2011 tax calculator 26. 2011 tax calculator   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. 2011 tax calculator Cargos de estacionamiento. 2011 tax calculator Publicidad en el automóvil. 2011 tax calculator Uso compartido de automóviles. 2011 tax calculator Transporte de herramientas o instrumentos. 2011 tax calculator Gastos de desplazamiento de sindicalistas desde el centro del sindicato. 2011 tax calculator Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. 2011 tax calculator Empleados estatutarios. 2011 tax calculator Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. 2011 tax calculator  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. 2011 tax calculator Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. 2011 tax calculator Límites de depreciación de automóviles, camiones y camionetas. 2011 tax calculator  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). 2011 tax calculator Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). 2011 tax calculator Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. 2011 tax calculator Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. 2011 tax calculator Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. 2011 tax calculator Un gasto necesario es aquél que es útil e indicado para su negocio. 2011 tax calculator Un gasto no tiene que ser obligatorio para considerarse necesario. 2011 tax calculator Este capítulo explica: Qué gastos se pueden deducir. 2011 tax calculator Cómo se declaran los gastos en la declaración de impuestos. 2011 tax calculator Qué documentación necesita para demostrar sus gastos. 2011 tax calculator Cómo tratar los reembolsos de gastos que reciba. 2011 tax calculator Quién no necesita usar este capítulo. 2011 tax calculator   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. 2011 tax calculator Recibió un reembolso total de sus gastos. 2011 tax calculator Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. 2011 tax calculator No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. 2011 tax calculator Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. 2011 tax calculator Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. 2011 tax calculator    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. 2011 tax calculator Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. 2011 tax calculator Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. 2011 tax calculator Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. 2011 tax calculator Definición de gastos de viaje. 2011 tax calculator   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. 2011 tax calculator   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. 2011 tax calculator Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. 2011 tax calculator Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. 2011 tax calculator No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. 2011 tax calculator Ejemplo 1. 2011 tax calculator Usted es conductor de trenes. 2011 tax calculator Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. 2011 tax calculator Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. 2011 tax calculator En este caso, se considera que usted ha estado lejos de su domicilio. 2011 tax calculator Ejemplo 2. 2011 tax calculator Usted es camionero. 2011 tax calculator Sale de su terminal y regresa más tarde el mismo día. 2011 tax calculator En el punto de destino, tiene una hora libre para comer. 2011 tax calculator Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. 2011 tax calculator Miembros de las Fuerzas Armadas. 2011 tax calculator   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. 2011 tax calculator No puede deducir sus gastos por comida y alojamiento. 2011 tax calculator No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. 2011 tax calculator Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2011 tax calculator    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. 2011 tax calculator Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. 2011 tax calculator Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. 2011 tax calculator Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. 2011 tax calculator Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. 2011 tax calculator Vea Lugar principal de negocios o trabajo , más adelante. 2011 tax calculator Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. 2011 tax calculator Vea Ningún lugar principal de negocios o trabajo , más adelante. 2011 tax calculator Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. 2011 tax calculator Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. 2011 tax calculator Lugar principal de negocios o trabajo. 2011 tax calculator   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. 2011 tax calculator El tiempo total que suele trabajar en cada lugar. 2011 tax calculator El nivel de su actividad comercial en cada lugar. 2011 tax calculator Si el ingreso procedente de sus actividades en cada lugar es considerable o no. 2011 tax calculator Ejemplo. 2011 tax calculator Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. 2011 tax calculator Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. 2011 tax calculator Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. 2011 tax calculator Ningún lugar principal de negocios o trabajo. 2011 tax calculator   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. 2011 tax calculator Su domicilio tributario puede ser el hogar donde vive normalmente. 2011 tax calculator Condiciones usadas para determinar el domicilio tributario. 2011 tax calculator   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. 2011 tax calculator Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. 2011 tax calculator Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. 2011 tax calculator No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. 2011 tax calculator   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. 2011 tax calculator Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. 2011 tax calculator Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. 2011 tax calculator Ejemplo. 2011 tax calculator Usted es soltero y vive en un apartamento que alquila en Boston. 2011 tax calculator Trabaja para su empleador en Boston desde hace varios años. 2011 tax calculator Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. 2011 tax calculator Usted no espera regresar a Boston después de terminar el programa de capacitación. 2011 tax calculator Durante la capacitación, usted no trabaja en Boston. 2011 tax calculator En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. 2011 tax calculator Mantiene su apartamento en Boston y regresa al mismo a menudo. 2011 tax calculator Usa su apartamento para llevar a cabo sus asuntos personales. 2011 tax calculator Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. 2011 tax calculator Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. 2011 tax calculator Usted no cumple la condición (1) porque no trabajó en Boston. 2011 tax calculator Sí cumple la condición (2) porque tuvo gastos de vida duplicados. 2011 tax calculator También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. 2011 tax calculator Por lo tanto, usted tiene un domicilio tributario en Boston. 2011 tax calculator Domicilio tributario distinto al hogar familiar. 2011 tax calculator   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. 2011 tax calculator Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. 2011 tax calculator Vea el Ejemplo 1 , más adelante. 2011 tax calculator   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. 2011 tax calculator Vea el Ejemplo 2 , más adelante. 2011 tax calculator Ejemplo 1. 2011 tax calculator Usted es camionero y vive con su familia en Tucson. 2011 tax calculator Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. 2011 tax calculator Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. 2011 tax calculator No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. 2011 tax calculator Ejemplo 2. 2011 tax calculator Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. 2011 tax calculator El resto del año trabaja para el mismo empleador en Baltimore. 2011 tax calculator En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. 2011 tax calculator Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. 2011 tax calculator Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. 2011 tax calculator No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. 2011 tax calculator No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. 2011 tax calculator Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. 2011 tax calculator Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. 2011 tax calculator Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. 2011 tax calculator Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. 2011 tax calculator Asignación temporal versus asignación por un tiempo indeterminado. 2011 tax calculator   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. 2011 tax calculator Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. 2011 tax calculator Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. 2011 tax calculator Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. 2011 tax calculator   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. 2011 tax calculator Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. 2011 tax calculator   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. 2011 tax calculator Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. 2011 tax calculator Vea la Publicación 521, en inglés, para más información. 2011 tax calculator Excepción para investigaciones o enjuiciamientos penales federales. 2011 tax calculator   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. 2011 tax calculator Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. 2011 tax calculator   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. 2011 tax calculator Cómo determinar si su asignación es temporal o de duración indeterminada. 2011 tax calculator   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. 2011 tax calculator Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. 2011 tax calculator Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. 2011 tax calculator Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. 2011 tax calculator Regreso a casa en días libres. 2011 tax calculator   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. 2011 tax calculator No puede deducir el costo de sus comidas y alojamiento allí. 2011 tax calculator Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. 2011 tax calculator Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. 2011 tax calculator   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. 2011 tax calculator Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. 2011 tax calculator Período condicional de trabajo. 2011 tax calculator   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. 2011 tax calculator No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. 2011 tax calculator ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. 2011 tax calculator Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. 2011 tax calculator El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. 2011 tax calculator La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. 2011 tax calculator Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. 2011 tax calculator Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. 2011 tax calculator Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. 2011 tax calculator Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. 2011 tax calculator Separación de costos. 2011 tax calculator   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. 2011 tax calculator Tiene que tener una buena razón para designar los gastos de esta manera. 2011 tax calculator Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. 2011 tax calculator Gastos de viaje para otra persona. 2011 tax calculator   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. 2011 tax calculator Empleado. 2011 tax calculator   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. 2011 tax calculator Asociado comercial. 2011 tax calculator   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. 2011 tax calculator Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. 2011 tax calculator Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. 2011 tax calculator Propósito comercial de buena fe (bona fide). 2011 tax calculator   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. 2011 tax calculator Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. 2011 tax calculator Ejemplo. 2011 tax calculator Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. 2011 tax calculator Linda no es la empleada de Geraldo. 2011 tax calculator De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. 2011 tax calculator El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. 2011 tax calculator Los gastos de Linda no son deducibles. 2011 tax calculator Geraldo paga $199 al día por una habitación doble. 2011 tax calculator El precio diario de una habitación individual es $149. 2011 tax calculator Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. 2011 tax calculator Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. 2011 tax calculator Tabla 26-1. 2011 tax calculator Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. 2011 tax calculator SI tiene gastos por. 2011 tax calculator . 2011 tax calculator . 2011 tax calculator ENTONCES usted puede deducir el costo de. 2011 tax calculator . 2011 tax calculator . 2011 tax calculator transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. 2011 tax calculator Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. 2011 tax calculator Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. 2011 tax calculator taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. 2011 tax calculator equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. 2011 tax calculator automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. 2011 tax calculator Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. 2011 tax calculator Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. 2011 tax calculator alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. 2011 tax calculator Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. 2011 tax calculator Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. 2011 tax calculator limpieza limpieza en seco y lavado de ropa. 2011 tax calculator teléfono llamadas de negocios durante su viaje de negocios. 2011 tax calculator Esto incluye comunicación de negocios por fax u otros medios de comunicación. 2011 tax calculator propinas propinas que pague por algún gasto de esta tabla. 2011 tax calculator otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. 2011 tax calculator Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. 2011 tax calculator Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. 2011 tax calculator Si la comida es entretenimiento relacionado con los negocios. 2011 tax calculator El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. 2011 tax calculator La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. 2011 tax calculator Gastos exagerados y extravagantes. 2011 tax calculator   No puede deducir gastos de comida que sean exagerados o extravagantes. 2011 tax calculator Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. 2011 tax calculator Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. 2011 tax calculator Límite del 50% en comidas. 2011 tax calculator   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. 2011 tax calculator La asignación estándar para comidas. 2011 tax calculator Estos dos métodos se explican a continuación. 2011 tax calculator Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. 2011 tax calculator   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. 2011 tax calculator Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. 2011 tax calculator El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . 2011 tax calculator Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . 2011 tax calculator Costo real. 2011 tax calculator   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. 2011 tax calculator Si utiliza este método, tendrá que mantener documentación del costo real. 2011 tax calculator Asignación estándar para comidas. 2011 tax calculator   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. 2011 tax calculator Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. 2011 tax calculator Esta cantidad fija varía según dónde y cuándo usted viaje. 2011 tax calculator En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . 2011 tax calculator Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. 2011 tax calculator Vea Mantenimiento de Documentación , más adelante. 2011 tax calculator Gastos imprevistos. 2011 tax calculator   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. 2011 tax calculator Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. 2011 tax calculator Método únicamente para gastos imprevistos. 2011 tax calculator   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. 2011 tax calculator La cantidad de la deducción es $5 al día. 2011 tax calculator Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. 2011 tax calculator No puede utilizar este método para los días en que utilice la asignación estándar para comidas. 2011 tax calculator    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. 2011 tax calculator gsa. 2011 tax calculator gov. 2011 tax calculator Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. 2011 tax calculator Es posible que corresponda el límite del 50%. 2011 tax calculator   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. 2011 tax calculator Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. 2011 tax calculator El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . 2011 tax calculator Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . 2011 tax calculator No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. 2011 tax calculator La deducción permisible por gastos de alojamiento es el costo real. 2011 tax calculator Quién puede usar la asignación estándar para comidas. 2011 tax calculator   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. 2011 tax calculator Uso de la asignación estándar para comidas en el caso de otros viajes. 2011 tax calculator    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. 2011 tax calculator Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. 2011 tax calculator No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. 2011 tax calculator Cantidad de asignación estándar para comidas. 2011 tax calculator   La asignación estándar para comidas es la tarifa federal M&IE. 2011 tax calculator Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. 2011 tax calculator   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. 2011 tax calculator    También puede encontrar esta información (organizada según los estados) en Internet en www. 2011 tax calculator gsa. 2011 tax calculator gov. 2011 tax calculator Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. 2011 tax calculator No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. 2011 tax calculator Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. 2011 tax calculator   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. 2011 tax calculator No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. 2011 tax calculator Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. 2011 tax calculator    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. 2011 tax calculator El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. 2011 tax calculator El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. 2011 tax calculator    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. 2011 tax calculator defensetravel. 2011 tax calculator dod. 2011 tax calculator mil/site/perdiemCalc. 2011 tax calculator cfm. 2011 tax calculator Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. 2011 tax calculator state. 2011 tax calculator gov/travel/. 2011 tax calculator Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. 2011 tax calculator Tarifa especial para trabajadores de transporte. 2011 tax calculator   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. 2011 tax calculator Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. 2011 tax calculator Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). 2011 tax calculator   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. 2011 tax calculator Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. 2011 tax calculator Asignación de viajes para los días de salida y regreso. 2011 tax calculator   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). 2011 tax calculator Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. 2011 tax calculator Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. 2011 tax calculator Ejemplo. 2011 tax calculator Juana trabaja en New Orleans donde organiza conferencias. 2011 tax calculator En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. 2011 tax calculator Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. 2011 tax calculator Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. 2011 tax calculator El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. 2011 tax calculator Bajo el Método 1, Juana puede declarar 2. 2011 tax calculator 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. 2011 tax calculator Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. 2011 tax calculator Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. 2011 tax calculator Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. 2011 tax calculator Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. 2011 tax calculator El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. 2011 tax calculator Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. 2011 tax calculator Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. 2011 tax calculator Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. 2011 tax calculator Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. 2011 tax calculator Ejemplo. 2011 tax calculator Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. 2011 tax calculator En el camino de regreso, se hospeda en casa de sus padres en Mobile. 2011 tax calculator Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. 2011 tax calculator Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. 2011 tax calculator Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. 2011 tax calculator La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. 2011 tax calculator Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. 2011 tax calculator No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. 2011 tax calculator Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. 2011 tax calculator La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. 2011 tax calculator Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. 2011 tax calculator Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. 2011 tax calculator Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. 2011 tax calculator La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. 2011 tax calculator Transporte público. 2011 tax calculator   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. 2011 tax calculator Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . 2011 tax calculator Ejemplo. 2011 tax calculator Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. 2011 tax calculator Regresa a Nueva York sin hacer escala. 2011 tax calculator El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. 2011 tax calculator Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. 2011 tax calculator Automóvil privado. 2011 tax calculator   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. 2011 tax calculator Ejemplo. 2011 tax calculator Usted viaja en automóvil de Denver a la Ciudad de México y regresa. 2011 tax calculator El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. 2011 tax calculator Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. 2011 tax calculator Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. 2011 tax calculator Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. 2011 tax calculator La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. 2011 tax calculator Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. 2011 tax calculator Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. 2011 tax calculator Viajes totalmente para propósitos de negocios. 2011 tax calculator   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. 2011 tax calculator Viajes que se consideran totalmente para propósitos de negocios. 2011 tax calculator   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. 2011 tax calculator Excepción 1 − Ningún control sustancial. 2011 tax calculator   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. 2011 tax calculator El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. 2011 tax calculator   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. 2011 tax calculator    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . 2011 tax calculator   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. 2011 tax calculator    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. 2011 tax calculator Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. 2011 tax calculator   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. 2011 tax calculator Una semana significa siete días seguidos. 2011 tax calculator Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. 2011 tax calculator Excepción 3 − Menos del 25% del tiempo en actividades personales. 2011 tax calculator   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. 2011 tax calculator Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. 2011 tax calculator Excepción 4 − Las vacaciones no son una razón principal. 2011 tax calculator   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. 2011 tax calculator Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. 2011 tax calculator Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. 2011 tax calculator Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. 2011 tax calculator Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. 2011 tax calculator No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. 2011 tax calculator En esos casos, puede deducir el total del costo de ida y vuelta a su destino. 2011 tax calculator Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. 2011 tax calculator Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. 2011 tax calculator Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. 2011 tax calculator No puede deducir los gastos de viaje de su familia. 2011 tax calculator Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. 2011 tax calculator Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. 2011 tax calculator Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. 2011 tax calculator Programa de la convención. 2011 tax calculator   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. 2011 tax calculator Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. 2011 tax calculator No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. 2011 tax calculator Convenciones que tengan lugar fuera de América del Norte. 2011 tax calculator    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. 2011 tax calculator Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. 2011 tax calculator Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. 2011 tax calculator El requisito de asociación. 2011 tax calculator Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. 2011 tax calculator La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. 2011 tax calculator Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. 2011 tax calculator Este límite se explica más adelante. 2011 tax calculator Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. 2011 tax calculator (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. 2011 tax calculator Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. 2011 tax calculator ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. 2011 tax calculator La Figura 26-A resume las reglas generales explicadas en esta sección. 2011 tax calculator El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. 2011 tax calculator Gastos incluidos. 2011 tax calculator   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. 2011 tax calculator No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. 2011 tax calculator Aplicación del límite del 50%. 2011 tax calculator   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. 2011 tax calculator   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. 2011 tax calculator Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. 2011 tax calculator Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. 2011 tax calculator Cuándo aplicar el límite del 50%. 2011 tax calculator   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. 2011 tax calculator Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. 2011 tax calculator Ejemplo 1. 2011 tax calculator Usted gasta $200 en una comida relacionada con los negocios. 2011 tax calculator Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. 2011 tax calculator La deducción no puede ser más de $45 (0. 2011 tax calculator 50 x $90). 2011 tax calculator Ejemplo 2. 2011 tax calculator Usted compra dos boletos para un concierto y se los regala a un cliente. 2011 tax calculator Compró los boletos por medio de un vendedor. 2011 tax calculator Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). 2011 tax calculator La deducción no puede ser más de $80 (0. 2011 tax calculator 50 x $160). 2011 tax calculator Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. 2011 tax calculator La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. 2011 tax calculator El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. 2011 tax calculator Gastos reembolsados al empleado. 2011 tax calculator   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. 2011 tax calculator Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . 2011 tax calculator Personas sujetas a límites sobre “horas de servicio”. 2011 tax calculator   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. 2011 tax calculator El porcentaje es el 80%. 2011 tax calculator   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. 2011 tax calculator Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. 2011 tax calculator Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. 2011 tax calculator Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. 2011 tax calculator Otras excepciones. 2011 tax calculator   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. 2011 tax calculator Éstas se explican en la Publicación 463, en inglés. 2011 tax calculator Figura 26-A. 2011 tax calculator ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. 2011 tax calculator Vea Excepciones al límite del 50% . 2011 tax calculator Please click here for the text description of the image. 2011 tax calculator Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. 2011 tax calculator Entretenimiento. 2011 tax calculator    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. 2011 tax calculator Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. 2011 tax calculator Comidas como forma de entretenimiento. 2011 tax calculator   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. 2011 tax calculator Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. 2011 tax calculator Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. 2011 tax calculator No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. 2011 tax calculator Separación de costos. 2011 tax calculator   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. 2011 tax calculator Tiene que tener una razón justificable por hacer esta repartición. 2011 tax calculator Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. 2011 tax calculator Si se turnan para pagar comidas o entretenimiento. 2011 tax calculator   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. 2011 tax calculator Gastos exagerados o extravagantes. 2011 tax calculator   No puede deducir gastos de comida que sean exagerados o extravagantes. 2011 tax calculator Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. 2011 tax calculator Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. 2011 tax calculator Reuniones de asociaciones comerciales. 2011 tax calculator    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. 2011 tax calculator Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. 2011 tax calculator Entradas a eventos. 2011 tax calculator   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. 2011 tax calculator Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. 2011 tax calculator ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. 2011 tax calculator Cuotas de clubes y afiliaciones. 2011 tax calculator   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. 2011 tax calculator Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. 2011 tax calculator   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. 2011 tax calculator No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. 2011 tax calculator Establecimientos de entretenimiento. 2011 tax calculator   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. 2011 tax calculator Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. 2011 tax calculator   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. 2011 tax calculator Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. 2011 tax calculator Gastos de bolsillo. 2011 tax calculator   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. 2011 tax calculator Éstos no son gastos por el uso de un establecimiento de entretenimiento. 2011 tax calculator No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. 2011 tax calculator Además, están sujetos al Límite del 50% explicado anteriormente. 2011 tax calculator Información adicional. 2011 tax calculator   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. 2011 tax calculator Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. 2011 tax calculator Esta sección explica los límites y reglas para deducir el costo de regalos. 2011 tax calculator Límite de los $25. 2011 tax calculator   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. 2011 tax calculator Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. 2011 tax calculator   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. 2011 tax calculator Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. 2011 tax calculator   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. 2011 tax calculator No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. 2011 tax calculator Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. 2011 tax calculator Costos imprevistos. 2011 tax calculator   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. 2011 tax calculator   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. 2011 tax calculator Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. 2011 tax calculator Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. 2011 tax calculator Excepciones. 2011 tax calculator   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. 2011 tax calculator Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. 2011 tax calculator Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. 2011 tax calculator Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. 2011 tax calculator Regalo o entretenimiento. 2011 tax calculator   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. 2011 tax calculator Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. 2011 tax calculator    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. 2011 tax calculator    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. 2011 tax calculator Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. 2011 tax calculator Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . 2011 tax calculator Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. 2011 tax calculator , y el costo de manejar y mantener en buen estado su automóvil. 2011 tax calculator Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. 2011 tax calculator (Domicilio tributario se define anteriormente bajo Gastos de Viaje . 2011 tax calculator ) Visitar a clientes. 2011 tax calculator Ir a una reunión de negocios lejos de su lugar de trabajo habitual. 2011 tax calculator Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. 2011 tax calculator Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. 2011 tax calculator Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. 2011 tax calculator Esos gastos son gastos de viaje, los cuales se explican anteriormente. 2011 tax calculator Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. 2011 tax calculator Vea Gastos de Automóvil , más adelante. 2011 tax calculator Ilustración de gastos de transporte. 2011 tax calculator    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. 2011 tax calculator Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. 2011 tax calculator Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi
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The 2011 Tax Calculator

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