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File An Amended Tax Return

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File An Amended Tax Return

File an amended tax return Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. File an amended tax return Tax questions. File an amended tax return Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. File an amended tax return irs. File an amended tax return gov/pub544. File an amended tax return What's New Direct reporting on Schedule D. File an amended tax return   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. File an amended tax return If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. File an amended tax return For additional information, see Schedule D and Form 8949 in chapter 4. File an amended tax return Tax rate on net capital gain and qualified dividends. File an amended tax return   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File an amended tax return See Capital Gains Tax Rates in chapter 4. File an amended tax return Important Reminders Dispositions of U. File an amended tax return S. File an amended tax return real property interests by foreign persons. File an amended tax return  If you are a foreign person or firm and you sell or otherwise dispose of a U. File an amended tax return S. File an amended tax return real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). File an amended tax return Corporations, partnerships, trusts, and estates also may have to withhold on certain U. File an amended tax return S. File an amended tax return real property interests they distribute to you. File an amended tax return You must report these dispositions and distributions and any income tax withheld on your U. File an amended tax return S. File an amended tax return income tax return. File an amended tax return For more information on dispositions of U. File an amended tax return S. File an amended tax return real property interests, see Publication 519, U. File an amended tax return S. File an amended tax return Tax Guide for Aliens. File an amended tax return Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. File an amended tax return Foreign source income. File an amended tax return  If you are a U. File an amended tax return S. File an amended tax return citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. File an amended tax return S. File an amended tax return law. File an amended tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. File an amended tax return Photographs of missing children. File an amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File an amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File an amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File an amended tax return Introduction You dispose of property when any of the following occurs. File an amended tax return You sell property. File an amended tax return You exchange property for other property. File an amended tax return Your property is condemned or disposed of under threat of condemnation. File an amended tax return Your property is repossessed. File an amended tax return You abandon property. File an amended tax return You give property away. File an amended tax return This publication explains the tax rules that apply when you dispose of property. File an amended tax return It discusses the following topics. File an amended tax return How to figure a gain or loss. File an amended tax return Whether your gain or loss is ordinary or capital. File an amended tax return How to treat your gain or loss when you dispose of business property. File an amended tax return How to report a gain or loss. File an amended tax return This publication also explains whether your gain is taxable or your loss is deductible. File an amended tax return This publication does not discuss certain transactions covered in other IRS publications. File an amended tax return These include the following. File an amended tax return Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. File an amended tax return See chapter 4 of Publication 550, Investment Income and Expenses. File an amended tax return Sale of your main home. File an amended tax return See Publication 523, Selling Your Home. File an amended tax return Installment sales. File an amended tax return See Publication 537, Installment Sales. File an amended tax return Transfers of property at death. File an amended tax return See Publication 559, Survivors, Executors, and Administrators. File an amended tax return Forms to file. File an amended tax return   When you dispose of property, you usually will have to file one or more of the following forms. File an amended tax return Schedule D, Capital Gains and Losses. File an amended tax return Form 4797, Sales of Business Property. File an amended tax return Form 8824, Like-Kind Exchanges. File an amended tax return Form 8949, Sales and Other Dispositions of Capital Assets. File an amended tax return    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. File an amended tax return However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. File an amended tax return Comments and suggestions. File an amended tax return   We welcome your comments about this publication and your suggestions for future editions. File an amended tax return   You can send your comments to the following address. File an amended tax return Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File an amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File an amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File an amended tax return You can also send us comments from www. File an amended tax return irs. File an amended tax return gov/formspubs/. File an amended tax return Click on “More Information ” and then on “Give us feedback. File an amended tax return ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File an amended tax return Ordering forms and publications. File an amended tax return   Visit www. File an amended tax return irs. File an amended tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File an amended tax return Internal Revenue Service 1201 N. File an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File an amended tax return   If you have a tax question, check the information available on IRS. File an amended tax return gov or call 1-800-829-1040. File an amended tax return We cannot answer tax questions sent to either of the above addresses. File an amended tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP01 Notice

We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • You need take no further action except continue to file your federal income tax returns as required by law.

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Answers to Common Questions

What effect does the Identity Theft Indicator have on my account?
The indicator assists the IRS in identifying you as the valid owner of the Social Security Number (SSN) that is shown on your tax return. The indicator has no effect on your ability to file your tax return, make payments, or receive a refund.

What happens if someone else uses my SSN to file a fraudulent tax return?
The indicator that was placed on your account will alert us to research to make sure that a tax return filed with your SSN is valid. If the tax return is found to be invalid, we won't process it.

How long does the indicator remain on my account?
Because you were a victim of identity theft, to protect your tax account, the indicator will remain on your account unless you specifically request that it be removed.

Who should I contact if I have more questions about my account related to identity theft?
The Identity Theft Specialized Unit can assist you with questions regarding identity theft related to your account. You may call them at 1-800-908-4490. The number can also be found on your notice. For all other tax account related questions contact the IRS help desk at 1-800-829-1040.

Where can I find more information on preventing identity theft?


Tips for next year

File your return as you normally would. If we find that someone is attempting to use your SSN for filing a tax return we will notify you and provide you with a PIN to use when filing your return.

 

Page Last Reviewed or Updated: 27-Feb-2014

The File An Amended Tax Return

File an amended tax return Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File an amended tax return Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. File an amended tax return . File an amended tax return What is joint and several liability? . File an amended tax return How can I get relief from joint and several liability? . File an amended tax return What are the rules for innocent spouse relief? . File an amended tax return What are erroneous items? . File an amended tax return What is an understated tax? . File an amended tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? . File an amended tax return What are the rules for separation of liability relief? . File an amended tax return Why would a request for separation of liability relief be denied? . File an amended tax return What are the rules for equitable relief? . File an amended tax return How do state community property laws affect my ability to qualify for relief? . File an amended tax return How do I request relief? . File an amended tax return When should I file Form 8857? . File an amended tax return Where should I file Form 8857? . File an amended tax return I am currently undergoing an examination of my return. File an amended tax return How do I request innocent spouse relief? . File an amended tax return What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . File an amended tax return What is injured spouse relief? . File an amended tax return 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. File an amended tax return This is called joint and several liability. File an amended tax return 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. File an amended tax return 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. File an amended tax return There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. File an amended tax return ” Each type has different requirements. File an amended tax return They are explained separately below. File an amended tax return To qualify for innocent spouse relief, you must meet all of the following conditions. File an amended tax return You must have filed a joint return which has an understated tax. File an amended tax return The understated tax must be due to erroneous items of your spouse (or former spouse). File an amended tax return 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. File an amended tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File an amended tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File an amended tax return 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. File an amended tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File an amended tax return For example, you reported total tax on your 2008 return of $2,500. File an amended tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. File an amended tax return You have a $500 understated tax. File an amended tax return No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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. File an amended tax return ” Each type has different requirements. File an amended tax return They are explained separately below. File an amended tax return To qualify for innocent spouse relief, you must meet all of the following conditions. File an amended tax return You must have filed a joint return which has an understated tax. File an amended tax return The understated tax must be due to erroneous items of your spouse (or former spouse). File an amended tax return 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. File an amended tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File an amended tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File an amended tax return 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. File an amended tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File an amended tax return For example, you reported total tax on your 2008 return of $2,500. File an amended tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. File an amended tax return You have a $500 understated tax. File an amended tax return No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. File an amended tax return You must have filed a joint return which has an understated tax. File an amended tax return The understated tax must be due to erroneous items of your spouse (or former spouse). File an amended tax return 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. File an amended tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File an amended tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File an amended tax return 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. File an amended tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File an amended tax return For example, you reported total tax on your 2008 return of $2,500. File an amended tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. File an amended tax return You have a $500 understated tax. File an amended tax return No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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. File an amended tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File an amended tax return For example, you reported total tax on your 2008 return of $2,500. File an amended tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. File an amended tax return You have a $500 understated tax. File an amended tax return No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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. File an amended tax return For example, you reported total tax on your 2008 return of $2,500. File an amended tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. File an amended tax return You have a $500 understated tax. File an amended tax return No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. File an amended tax return 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. File an amended tax return 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. File an amended tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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). File an amended tax return The understated tax allocated to you is generally the amount you are responsible for. File an amended tax return 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. File an amended tax return 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. File an amended tax return (Under this rule, you are no longer married if you are widowed. File an amended tax return ) 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. File an amended tax return 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. File an amended tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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. File an amended tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File an amended tax return 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). File an amended tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File an amended tax return Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. File an amended tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File an amended tax return You have an understated tax or underpaid tax. File an amended tax return See Note later. File an amended tax return You did not pay the tax. File an amended tax return However, see Refunds , earlier, for exceptions. File an amended tax return 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. File an amended tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File an amended tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File an amended tax return You did not file or fail to file your return with the intent to commit fraud. File an amended tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File an amended tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File an amended tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File an amended tax return Note. File an amended tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File an amended tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. File an amended tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or resume collecting from you. File an amended tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File an amended tax return See Publication 594 for more information. File an amended tax return Injured spouse relief is different from innocent spouse relief. File an amended tax return 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. File an amended tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File an amended tax return 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). File an amended tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File an amended tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File an amended tax return Note. File an amended tax return 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. File an amended tax return . File an amended tax return 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. File an amended tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. File an amended tax return 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. File an amended tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File an amended tax return You must file an additional Form 8857 if you are requesting relief for more than three years. File an amended tax return 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. File an amended tax return If you are requesting equitable relief, see Exception for equitable relief. File an amended tax return under How To Request Relief, earlier, for when to file Form 8857. File an amended tax return 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. File an amended tax return Use the address or fax number shown in the Instructions for Form 8857. File an amended tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File an amended tax return Do not file it with the employee assigned to examine your return. File an amended tax return Generally, the IRS has 10 years to collect an amount you owe. File an amended tax return This is the collection statute of limitations. File an amended tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. File an amended tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File an amended tax return But interest and penalties continue to accrue. File an amended tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File an amended tax return This includes the time the Tax Court is considering your request. File an amended tax return After your case is resolved, the IRS can begin or