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How Do You File A Tax Extension For Free

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How Do You File A Tax Extension For Free

How do you file a tax extension for free Publication 584SP - Introductory Material Table of Contents Qué Hay de Nuevo Introduction Qué Hay de Nuevo Acontecimientos futuros. How do you file a tax extension for free  El IRS ha diseñado una página en el Internet, www. How do you file a tax extension for free irs. How do you file a tax extension for free gov/pub584sp, que incluye información sobre la Publicación 584(SP). How do you file a tax extension for free Toda información sobre desarrollos futuros que afecten la Publicación 584(SP) (como legislación aprobada después de que la publicación haya sido publicada) será anunciada en esta página. How do you file a tax extension for free Introduction Este registro se ha creado para ayudarlo a determinar la cantidad de una pérdida ocasionada por un desastre, hecho fortuito o robo que esté relacionada con propiedad de uso personal. How do you file a tax extension for free Contiene anexos para ayudarlo a calcular el valor de la pérdida de su residencia principal, de toda propiedad contenida dentro de la misma y de sus vehículos motorizados. How do you file a tax extension for free Sin embargo, estos anexos sólo son para su información. How do you file a tax extension for free Tiene que completar el Formulario 4684, Casualties and Thefts (Hechos Fortuitos y Robos), en inglés, para declarar su pérdida. How do you file a tax extension for free Prev  Up  Next   Home   More Online Publications
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The How Do You File A Tax Extension For Free

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