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

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Phone Number: (202) 314-6000

The Free Federal And State Tax Filing

Free federal and state tax filing Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. Free federal and state tax filing H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications