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Efile tax return online free federal and state Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Efile tax return online free federal and state Questions about innocent spouse relief. Efile tax return online free federal and state Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Efile tax return online free federal and state  The period of time in which you may request equitable relief has been expanded. Efile tax return online free federal and state See How To Request Relief later. Efile tax return online free federal and state More information. Efile tax return online free federal and state   For more information about the latest developments on Publication 971, go to www. Efile tax return online free federal and state irs. Efile tax return online free federal and state gov/pub971. Efile tax return online free federal and state Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Efile tax return online free federal and state This is called joint and several liability. Efile tax return online free federal and state 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 income, deductions, or credits of your spouse or former spouse. Efile tax return online free federal and state You remain jointly and severally liable for the 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. Efile tax return online free federal and state In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Efile tax return online free federal and state Three types of relief are available to married persons who filed joint returns. Efile tax return online free federal and state Innocent spouse relief. Efile tax return online free federal and state Separation of liability relief. Efile tax return online free federal and state Equitable relief. Efile tax return online free federal and state Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Efile tax return online free federal and state See Community Property Laws , later. Efile tax return online free federal and state This publication explains these types of relief, who may qualify for them, and how to get them. Efile tax return online free federal and state You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Efile tax return online free federal and state gov by entering “Innocent Spouse” in the search box. Efile tax return online free federal and state What this publication does not cover. Efile tax return online free federal and state   This publication does not discuss injured spouse relief. Efile tax return online free federal and state You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Efile tax return online free federal and state If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Efile tax return online free federal and state For more information, see Form 8379, Injured Spouse Allocation. Efile tax return online free federal and state Comments and suggestions. Efile tax return online free federal and state   We welcome your comments about this publication and your suggestions for future editions. Efile tax return online free federal and state   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Efile tax return online free federal and state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile tax return online free federal and state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile tax return online free federal and state   You can email us at taxforms@irs. Efile tax return online free federal and state gov. Efile tax return online free federal and state Please put “Publications Comment” on the subject line. Efile tax return online free federal and state You can also send us comments from www. Efile tax return online free federal and state irs. Efile tax return online free federal and state gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Efile tax return online free federal and state ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile tax return online free federal and state Ordering forms and publications. Efile tax return online free federal and state   Visit www. Efile tax return online free federal and state irs. Efile tax return online free federal and state gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Efile tax return online free federal and state  Internal Revenue Service 1201 N. Efile tax return online free federal and state Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Efile tax return online free federal and state The IRS can help you with your request for innocent spouse relief. Efile tax return online free federal and state If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Efile tax return online free federal and state Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Uncertain Tax Positions - Schedule UTP

Third Year of Uncertain Tax Position Reporting

The IRS is currently reviewing its third year of returns filed with Schedule UTP. Beginning with Tax Year 2010, Schedule UTP was a new schedule that certain corporations  used to report uncertain tax positions. Additionally, with Announcement 2010-76, the IRS expanded its policy of restraint in connection with its decision to require certain corporations to file Schedule UTP. Directives to LB&I personnel have been issued setting forth the IRS’s planned treatment of these UTPs by examiners and other personnel.

Submit your questions, comments, or concerns regarding Schedule UTP to the IRS. Although individual responses will not be provided, the IRS will consider submissions in efforts to improve Schedule UTP.

Information about UTP Education and Outreach Efforts:

LB&I is undertaking an education and outreach effort regarding Schedule UTP. LB&I will mail letters to inform certain taxpayers that a review of their Schedule UTP determined that one or more of the concise descriptions they provided did not meet the requirements set forth in the Schedule UTP instructions. If the taxpayer has a valid Power of Attorney on file with the IRS, the Power of Attorney will also receive a copy of this letter.

While the letter requires no action by taxpayers regarding their Schedule UTP, taxpayers are advised to ensure that on any future filings of a Schedule UTP, the concise descriptions follow the Schedule UTP Instructions. All returns filed with a Schedule UTP will continue to be subject to a review in LB&I.

Taxpayers with questions about the letter or the concise descriptions are being referred to this WEB Site.

Related Documents:

Date

Document

Document Description or Originator

 

 

Forms

Instructions

2013 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2012 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2011 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2010 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
 
IRS Pronouncements:
09-24-10 Announcement 2010-76, Policy of Restraint and Uncertain Tax Positions Impact of the Policy of Restraint on Uncertain Tax Positions. 
09-24-10 Announcement 2010-75, Reporting of Uncertain Tax Positions Reporting of Uncertain Tax Positions.
04-19-10 Announcement 2010-30 Schedule UTP draft form and instructions.
03-05-10 Announcement 2010-17 Extension for comment request for Uncertain Tax Position reporting requirements.
01-26-10 Announcement 2010-9 Comment request for Uncertain Tax Position reporting requirements.
 
IRS and LB&I Guidance Memorandums:
05-31-13 Guidance for Preparing UTP Concise Descriptions Specific Guidance
11-01-11

UTP Guidance and Procedures for the Field

Cover memo by Commissioner, LB&I    
11-01-11 LB&I Schedule UTP Guidance Specific guidance
08-31-11 UTP Guidance and Procedures for the Compliance Assurance Process (CAP) Program Commissioner, LB&I memo
05-11-11

Centralized Management of LB&I Returns with UTP Schedules

Commissioner, LB&I memo
03-23-11 Uncertain Tax Positions - Modified Policy of Restraint Commissioner, LB&I memo
09-24-10 Directive for LB&I: Reporting of Uncertain Tax Positions Deputy Commissioner, Services and Enforcement
 
Public Statements and Comments by IRS Executives:
03-26-12 IRS Deputy Commissioner, Service and Enforcement Remarks before Tax Executives Institute  Remarks of Steven T. Miller, Deputy Commissioner, Service and Enforcement Internal Revenue Service Before the Tax Executives Institute, Mid Year Conference
09-24-10 IRS Commissioner Shulman Remarks before the American Bar Association, 9/24/2010   
04-12-10 Remarks of IRS Commissioner Shulman at the Tax Executives Institute Mid-Year Meeting   
01-26-10 IR-2010-13 Remarks of IRS Commissioner Doug Shulman to the New York State Bar Association Taxation Section Annual Meeting
 
Other Documents:
02-04-14 UTP Filing Statistics  
03-14-13 Frequently Asked Questions  

 

Page Last Reviewed or Updated: 26-Feb-2014

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