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Free E File 2012

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Free E File 2012

Free e file 2012 Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Free e file 2012 Questions about innocent spouse relief. Free e file 2012 Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Free e file 2012  The period of time in which you may request equitable relief has been expanded. Free e file 2012 See How To Request Relief later. Free e file 2012 More information. Free e file 2012   For more information about the latest developments on Publication 971, go to www. Free e file 2012 irs. Free e file 2012 gov/pub971. Free e file 2012 Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Free e file 2012 This is called joint and several liability. Free e file 2012 Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Free e file 2012 You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Free e file 2012 In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Free e file 2012 Three types of relief are available to married persons who filed joint returns. Free e file 2012 Innocent spouse relief. Free e file 2012 Separation of liability relief. Free e file 2012 Equitable relief. Free e file 2012 Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Free e file 2012 See Community Property Laws , later. Free e file 2012 This publication explains these types of relief, who may qualify for them, and how to get them. Free e file 2012 You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Free e file 2012 gov by entering “Innocent Spouse” in the search box. Free e file 2012 What this publication does not cover. Free e file 2012   This publication does not discuss injured spouse relief. Free e file 2012 You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Free e file 2012 If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Free e file 2012 For more information, see Form 8379, Injured Spouse Allocation. Free e file 2012 Comments and suggestions. Free e file 2012   We welcome your comments about this publication and your suggestions for future editions. Free e file 2012   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free e file 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free e file 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e file 2012   You can email us at taxforms@irs. Free e file 2012 gov. Free e file 2012 Please put “Publications Comment” on the subject line. Free e file 2012 You can also send us comments from www. Free e file 2012 irs. Free e file 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Free e file 2012 ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Free e file 2012 Ordering forms and publications. Free e file 2012   Visit www. Free e file 2012 irs. Free e file 2012 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free e file 2012  Internal Revenue Service 1201 N. Free e file 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Free e file 2012 The IRS can help you with your request for innocent spouse relief. Free e file 2012 If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Free e file 2012 Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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The Free E File 2012

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