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Earned Income Tax Credit Calculator

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Earned Income Tax Credit Calculator

Earned income tax credit calculator Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Earned income tax credit calculator A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Earned income tax credit calculator A loss may or may not be deductible. Earned income tax credit calculator These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Earned income tax credit calculator Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Earned income tax credit calculator Table of Contents 13. Earned income tax credit calculator   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Earned income tax credit calculator   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Earned income tax credit calculator   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Earned income tax credit calculator More information. Earned income tax credit calculator Special SituationsException for sales to related persons. Earned income tax credit calculator Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Earned income tax credit calculator   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Earned income tax credit calculator Exception 2. Earned income tax credit calculator File Form 1099-B or Form 1099-S with the IRS. Earned income tax credit calculator Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications
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Understanding Your CP2566R Notice

We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.


What you need to do

  • File your tax return immediately, or
  • Accept our proposed assessment by signing and returning the Response form, or
  • Call us if you think you don't have to file.

You may want to…


Answers to Common Questions

What should I do if I disagree with the notice?

Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form and return address listed.

Where do I send my return?

Attach the Response form and send the return to the address listed on the notice.

What should I do if I've just filed my tax return?

You don't have to do anything if you filed your tax return(s) within the last eight weeks.

What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?

Complete the Response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.

What happens if I can't pay the full amount I owe when I file my return?

You can make a payment plan with us. If you owe tax on any return(s) you file, we will use your refund to help pay it.


Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Earned Income Tax Credit Calculator

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