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Filing 2006 Taxes

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Filing 2006 Taxes

Filing 2006 taxes Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 2006 taxes Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Filing 2006 taxes . Filing 2006 taxes What is joint and several liability? . Filing 2006 taxes How can I get relief from joint and several liability? . Filing 2006 taxes What are the rules for innocent spouse relief? . Filing 2006 taxes What are erroneous items? . Filing 2006 taxes What is an understated tax? . Filing 2006 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Filing 2006 taxes What are the rules for separation of liability relief? . Filing 2006 taxes Why would a request for separation of liability relief be denied? . Filing 2006 taxes What are the rules for equitable relief? . Filing 2006 taxes How do state community property laws affect my ability to qualify for relief? . Filing 2006 taxes How do I request relief? . Filing 2006 taxes When should I file Form 8857? . Filing 2006 taxes Where should I file Form 8857? . Filing 2006 taxes I am currently undergoing an examination of my return. Filing 2006 taxes How do I request innocent spouse relief? . Filing 2006 taxes What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Filing 2006 taxes What is injured spouse relief? . Filing 2006 taxes 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. Filing 2006 taxes This is called joint and several liability. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Filing 2006 taxes ” Each type has different requirements. Filing 2006 taxes They are explained separately below. Filing 2006 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2006 taxes You must have filed a joint return which has an understated tax. Filing 2006 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2006 taxes 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. Filing 2006 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2006 taxes You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2006 taxes 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. Filing 2006 taxes You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2006 taxes For example, you reported total tax on your 2008 return of $2,500. Filing 2006 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2006 taxes You have a $500 understated tax. Filing 2006 taxes No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes ” Each type has different requirements. Filing 2006 taxes They are explained separately below. Filing 2006 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2006 taxes You must have filed a joint return which has an understated tax. Filing 2006 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2006 taxes 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. Filing 2006 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2006 taxes You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2006 taxes 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. Filing 2006 taxes You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2006 taxes For example, you reported total tax on your 2008 return of $2,500. Filing 2006 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2006 taxes You have a $500 understated tax. Filing 2006 taxes No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2006 taxes You must have filed a joint return which has an understated tax. Filing 2006 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2006 taxes 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. Filing 2006 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2006 taxes You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2006 taxes 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. Filing 2006 taxes You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2006 taxes For example, you reported total tax on your 2008 return of $2,500. Filing 2006 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2006 taxes You have a $500 understated tax. Filing 2006 taxes No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2006 taxes For example, you reported total tax on your 2008 return of $2,500. Filing 2006 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2006 taxes You have a $500 understated tax. Filing 2006 taxes No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes For example, you reported total tax on your 2008 return of $2,500. Filing 2006 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2006 taxes You have a $500 understated tax. Filing 2006 taxes No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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). Filing 2006 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes (Under this rule, you are no longer married if you are widowed. Filing 2006 taxes ) 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. Filing 2006 taxes 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. Filing 2006 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2006 taxes 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). Filing 2006 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2006 taxes Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Filing 2006 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2006 taxes You have an understated tax or underpaid tax. Filing 2006 taxes See Note later. Filing 2006 taxes You did not pay the tax. Filing 2006 taxes However, see Refunds , earlier, for exceptions. Filing 2006 taxes 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. Filing 2006 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2006 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2006 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2006 taxes The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2006 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2006 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2006 taxes Note. Filing 2006 taxes Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2006 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2006 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or resume collecting from you. Filing 2006 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2006 taxes See Publication 594 for more information. Filing 2006 taxes Injured spouse relief is different from innocent spouse relief. Filing 2006 taxes 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. Filing 2006 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2006 taxes 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). Filing 2006 taxes You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2006 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2006 taxes Note. Filing 2006 taxes 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. Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2006 taxes 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. Filing 2006 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2006 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2006 taxes 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. Filing 2006 taxes If you are requesting equitable relief, see Exception for equitable relief. Filing 2006 taxes under How To Request Relief, earlier, for when to file Form 8857. Filing 2006 taxes 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. Filing 2006 taxes Use the address or fax number shown in the Instructions for Form 8857. Filing 2006 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2006 taxes Do not file it with the employee assigned to examine your return. Filing 2006 taxes Generally, the IRS has 10 years to collect an amount you owe. Filing 2006 taxes This is the collection statute of limitations. Filing 2006 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2006 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2006 taxes But interest and penalties continue to accrue. Filing 2006 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2006 taxes This includes the time the Tax Court is considering your request. Filing 2006 taxes After your case is resolved, the IRS can begin or
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Systemic Advocacy Management System (SAMS)

 Do you know of a tax problem that affects more than one taxpayer?


You can help the Taxpayer Advocate Service tackle the “big-picture” problems in the IRS or the tax law by reporting them to us. These systemic issues:

    • Always affect multiple taxpayers
    • Don’t apply to just one taxpayer (but if you personally have an unresolved IRS problem, TAS may be able to help)
    • Involve IRS systems, policies, and procedures
    • Involve protecting taxpayer rights, reducing burden, ensuring fair treatment, or providing essential taxpayer services


Read our FAQs for additional information on submitting systemic issues.

 How can I report one of these issues?


Use the button below to submit your issue on our Systemic Advocacy Management System 
(SAMS). SAMS is a database of issues and information reported by IRS employees and the public. (If you’re an IRS employee, please use the internal version of SAMS on the IRS intranet).


You’ll be asked to describe the issue briefly and provide your name, telephone number and email address. Do not include any personal taxpayer information like your social security number. You are limited to 2,000 characters to describe your issue.


The information entered is transmitted over a non-secure channel. The input of your name and contact information is strictly voluntary and will not be stored, shared, sold or used for any purpose except as may be required by law. We require your email address in order to reply to your submission or clarify the issue.


To submit an issue, please press the button below. Each submission will be reviewed, researched and shared for appropriate advocacy actions. You will only be contacted regarding this submission if we need clarification of the issue or need additional examples; and when we have determined how we will use the information provided in our advocacy efforts. Thank you for your submission and reporting the potential systemic issue via the SAMS program.     

 

Page Last Reviewed or Updated: 14-Mar-2014

The Filing 2006 Taxes

Filing 2006 taxes Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. Filing 2006 taxes  The IRS has created a page on IRS. Filing 2006 taxes gov for information about Publication 584, at www. Filing 2006 taxes irs. Filing 2006 taxes gov/pub584. Filing 2006 taxes Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. Filing 2006 taxes Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. Filing 2006 taxes It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. Filing 2006 taxes However, these schedules are for your information only. Filing 2006 taxes You must complete Form 4684, Casualties and Thefts, to report your loss. Filing 2006 taxes How To Use This Workbook You can use this workbook by following these five steps. Filing 2006 taxes Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Filing 2006 taxes Know the definitions of cost or other basis and fair market value, discussed later. Filing 2006 taxes Fill out Schedules 1 through 20. Filing 2006 taxes Read the instructions for Form 4684. Filing 2006 taxes Fill out Form 4684 using the information you entered in Schedules 1 through 20. Filing 2006 taxes Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. Filing 2006 taxes Take what's in each row of. Filing 2006 taxes . Filing 2006 taxes . Filing 2006 taxes And enter it on Form 4684. Filing 2006 taxes . Filing 2006 taxes . Filing 2006 taxes Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications