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How To Correct Tax Return After Filing

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How To Correct Tax Return After Filing

How to correct tax return after filing Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). How to correct tax return after filing Nonbusiness income (line 7). How to correct tax return after filing Nonbusiness capital losses. How to correct tax return after filing Business capital losses. How to correct tax return after filing Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. How to correct tax return after filing Step 1. How to correct tax return after filing   Complete your tax return for the year. How to correct tax return after filing You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. How to correct tax return after filing Estates and trusts — Form 1041, line 22. How to correct tax return after filing   If the amount on that line is not negative, stop here — you do not have an NOL. How to correct tax return after filing Step 2. How to correct tax return after filing   Determine whether you have an NOL and its amount. How to correct tax return after filing See How To Figure an NOL , later. How to correct tax return after filing If you do not have an NOL, stop here. How to correct tax return after filing Step 3. How to correct tax return after filing   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. How to correct tax return after filing See When To Use an NOL , later. How to correct tax return after filing Step 4. How to correct tax return after filing   Deduct the NOL in the carryback or carryforward year. How to correct tax return after filing See How To Claim an NOL Deduction , later. How to correct tax return after filing If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. How to correct tax return after filing Step 5. How to correct tax return after filing   Determine the amount of your unused NOL. How to correct tax return after filing See How To Figure an NOL Carryover , later. How to correct tax return after filing Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. How to correct tax return after filing Note. How to correct tax return after filing   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. How to correct tax return after filing How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. How to correct tax return after filing There are rules that limit what you can deduct when figuring an NOL. How to correct tax return after filing In general, the following items are not allowed when figuring an NOL. How to correct tax return after filing Any deduction for personal exemptions. How to correct tax return after filing Capital losses in excess of capital gains. How to correct tax return after filing The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. How to correct tax return after filing Nonbusiness deductions in excess of nonbusiness income. How to correct tax return after filing The net operating loss deduction. How to correct tax return after filing The domestic production activities deduction. How to correct tax return after filing Form 1045, Schedule A. How to correct tax return after filing   Use Form 1045, Schedule A, to figure an NOL. How to correct tax return after filing The following discussion explains Schedule A and includes an illustrated example. How to correct tax return after filing   First, complete Form 1045, Schedule A, line 1, using amounts from your return. How to correct tax return after filing If line 1 is a negative amount, you may have an NOL. How to correct tax return after filing   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. How to correct tax return after filing Nonbusiness deductions (line 6). How to correct tax return after filing   Enter on line 6 deductions that are not connected to your trade or business or your employment. How to correct tax return after filing Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. How to correct tax return after filing   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. How to correct tax return after filing   Do not enter business deductions on line 6. How to correct tax return after filing These are deductions that are connected to your trade or business. How to correct tax return after filing They include the following. How to correct tax return after filing State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). How to correct tax return after filing Moving expenses. How to correct tax return after filing Educator expenses. How to correct tax return after filing The deduction for the deductible part of self-employed health insurance. How to correct tax return after filing Domestic production activities deduction. How to correct tax return after filing Rental losses. How to correct tax return after filing Loss on the sale or exchange of business real estate or depreciable property. How to correct tax return after filing Your share of a business loss from a partnership or an S corporation. How to correct tax return after filing Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. How to correct tax return after filing If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). How to correct tax return after filing Loss on the sale of accounts receivable (if you use an accrual method of accounting). How to correct tax return after filing Interest and litigation expenses on state and federal income taxes related to your business. How to correct tax return after filing Unrecovered investment in a pension or annuity claimed on a decedent's final return. How to correct tax return after filing Payment by a federal employee to buy back sick leave used in an earlier year. How to correct tax return after filing Nonbusiness income (line 7). How to correct tax return after filing   Enter on line 7 only income that is not related to your trade or business or your employment. How to correct tax return after filing For example, enter your annuity income, dividends, and interest on investments. How to correct tax return after filing Also, include your share of nonbusiness income from partnerships and S corporations. How to correct tax return after filing   Do not include on line 7 the income you receive from your trade or business or your employment. How to correct tax return after filing This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. How to correct tax return after filing Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. How to correct tax return after filing Adjustment for section 1202 exclusion (line 17). How to correct tax return after filing   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. How to correct tax return after filing Adjustments for capital losses (lines 19–22). How to correct tax return after filing   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. How to correct tax return after filing Nonbusiness capital losses. How to correct tax return after filing   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). How to correct tax return after filing If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. How to correct tax return after filing Business capital losses. How to correct tax return after filing   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). How to correct tax return after filing Domestic production activities deduction (line 23). How to correct tax return after filing   You cannot take the domestic production activities deduction when figuring your NOL. How to correct tax return after filing Enter on line 23 any domestic production activities deduction claimed on your return. How to correct tax return after filing NOLs from other years (line 24). How to correct tax return after filing   You cannot deduct any NOL carryovers or carrybacks from other years. How to correct tax return after filing Enter the total amount of your NOL deduction for losses from other years. How to correct tax return after filing Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. How to correct tax return after filing It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. How to correct tax return after filing Example. How to correct tax return after filing Glenn Johnson is in the retail record business. How to correct tax return after filing He is single and has the following income and deductions on his Form 1040 for 2013. How to correct tax return after filing See the illustrated Form 1040 , later. How to correct tax return after filing INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). How to correct tax return after filing However, to figure whether he has an NOL, certain deductions are not allowed. How to correct tax return after filing He uses Form 1045, Schedule A, to figure his NOL. How to correct tax return after filing See the Illustrated Form 1045, Schedule A , later. How to correct tax return after filing The following items are not allowed on Form 1045, Schedule A. How to correct tax return after filing Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1040, page 1 This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1040, page 2 This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). How to correct tax return after filing You can, however, choose not to carry back an NOL and only carry it forward. How to correct tax return after filing See Waiving the Carryback Period , later. How to correct tax return after filing You cannot deduct any part of the NOL remaining after the 20-year carryforward period. How to correct tax return after filing NOL year. How to correct tax return after filing   This is the year in which the NOL occurred. How to correct tax return after filing Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. How to correct tax return after filing Eligible loss. How to correct tax return after filing   The carryback period for eligible losses is 3 years. How to correct tax return after filing Only the eligible loss portion of the NOL can be carried back 3 years. How to correct tax return after filing An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. How to correct tax return after filing Qualified small business. How to correct tax return after filing   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. How to correct tax return after filing If the business did not exist for this entire 3-year period, use the period the business was in existence. How to correct tax return after filing   An eligible loss does not include a farming loss or a qualified disaster loss. How to correct tax return after filing Farming loss. How to correct tax return after filing   The carryback period for a farming loss is 5 years. How to correct tax return after filing Only the farming loss portion of the NOL can be carried back 5 years. How to correct tax return after filing A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. How to correct tax return after filing Farming business. How to correct tax return after filing   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. How to correct tax return after filing A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. How to correct tax return after filing The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. How to correct tax return after filing   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. How to correct tax return after filing It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. How to correct tax return after filing Waiving the 5-year carryback. How to correct tax return after filing   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. How to correct tax return after filing To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. How to correct tax return after filing If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). How to correct tax return after filing Attach an election statement to your amended return, and write “Filed pursuant to section 301. How to correct tax return after filing 9100-2” at the top of the statement. How to correct tax return after filing Once made, this choice is irrevocable. How to correct tax return after filing Qualified disaster loss. How to correct tax return after filing   The carryback period for a qualified disaster loss is 5 years. How to correct tax return after filing Only the qualified disaster loss portion of the NOL can be carried back 5 years. How to correct tax return after filing A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. How to correct tax return after filing Qualified disaster expenses. How to correct tax return after filing   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. How to correct tax return after filing Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. How to correct tax return after filing Note. How to correct tax return after filing Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. How to correct tax return after filing Excluded losses. How to correct tax return after filing   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. How to correct tax return after filing   A qualified disaster loss also does not include any losses from any gambling or animal racing property. How to correct tax return after filing Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. How to correct tax return after filing Specified liability loss. How to correct tax return after filing   The carryback period for a specified liability loss is 10 years. How to correct tax return after filing Only the specified liability loss portion of the NOL can be carried back 10 years. How to correct tax return after filing Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. How to correct tax return after filing   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. How to correct tax return after filing For details, see section 172(f). How to correct tax return after filing Waiving the 10-year carryback. How to correct tax return after filing   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. How to correct tax return after filing To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. How to correct tax return after filing If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). How to correct tax return after filing Attach a statement to your amended return and write “Filed pursuant to section 301. How to correct tax return after filing 9100-2” at the top of the statement. How to correct tax return after filing Once made, this choice is irrevocable. How to correct tax return after filing Waiving the Carryback Period You can choose not to carry back your NOL. How to correct tax return after filing If you make this choice, then you can use your NOL only in the 20-year carryforward period. How to correct tax return after filing (This choice means you also choose not to carry back any alternative tax NOL. How to correct tax return after filing ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. How to correct tax return after filing This statement must show that you are choosing to waive the carryback period under section 172(b)(3). How to correct tax return after filing If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). How to correct tax return after filing Attach a statement to your amended return, and write “Filed pursuant to section 301. How to correct tax return after filing 9100-2” at the top of the statement. How to correct tax return after filing Once you choose to waive the carryback period, it generally is irrevocable. How to correct tax return after filing If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. How to correct tax return after filing If you do not file this statement on time, you cannot waive the carryback period. How to correct tax return after filing How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. How to correct tax return after filing If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. How to correct tax return after filing If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. How to correct tax return after filing Start by carrying it to the first tax year after the NOL year. How to correct tax return after filing If you do not use it up, carry the unused part to the next year. How to correct tax return after filing Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. How to correct tax return after filing Example 1. How to correct tax return after filing You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. How to correct tax return after filing No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. How to correct tax return after filing You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. How to correct tax return after filing Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. How to correct tax return after filing If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. How to correct tax return after filing Example 2. How to correct tax return after filing Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. How to correct tax return after filing You begin using the $4,000 in 2010. How to correct tax return after filing As shown in the following chart, $3,000 of this NOL is used in 2010. How to correct tax return after filing The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. How to correct tax return after filing Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. How to correct tax return after filing If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. How to correct tax return after filing If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. How to correct tax return after filing NOL resulting in no taxable income. How to correct tax return after filing   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. How to correct tax return after filing See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. How to correct tax return after filing Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. How to correct tax return after filing You can get your refund faster by using Form 1045, but you have a shorter time to file it. How to correct tax return after filing You can use Form 1045 to apply an NOL to all carryback years. How to correct tax return after filing If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. How to correct tax return after filing Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. How to correct tax return after filing Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. How to correct tax return after filing Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). How to correct tax return after filing Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. How to correct tax return after filing Form 1045. How to correct tax return after filing   You can apply for a quick refund by filing Form 1045. How to correct tax return after filing This form results in a tentative adjustment of tax in the carryback year. How to correct tax return after filing See the Illustrated Form 1045 . How to correct tax return after filing at the end of this discussion. How to correct tax return after filing   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. How to correct tax return after filing   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. How to correct tax return after filing If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. How to correct tax return after filing For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. How to correct tax return after filing Form 1040X. How to correct tax return after filing   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. How to correct tax return after filing File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. How to correct tax return after filing For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. How to correct tax return after filing   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . How to correct tax return after filing Refiguring your tax. How to correct tax return after filing   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. How to correct tax return after filing (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. How to correct tax return after filing ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. How to correct tax return after filing Refigure the following items. How to correct tax return after filing The special allowance for passive activity losses from rental real estate activities. How to correct tax return after filing Taxable social security and tier 1 railroad retirement benefits. How to correct tax return after filing IRA deductions. How to correct tax return after filing Excludable savings bond interest. How to correct tax return after filing Excludable employer-provided adoption benefits. How to correct tax return after filing The student loan interest deduction. How to correct tax return after filing The tuition and fees deduction. How to correct tax return after filing   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. How to correct tax return after filing (Enter your NOL deduction on Form 1045, line 10. How to correct tax return after filing On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. How to correct tax return after filing )   Next, refigure your taxable income. How to correct tax return after filing (On Form 1045, use lines 12 through 15 and the “After carryback” column. How to correct tax return after filing ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. How to correct tax return after filing Refigure the following items. How to correct tax return after filing The itemized deduction for medical expenses. How to correct tax return after filing The itemized deduction for qualified mortgage insurance premiums. How to correct tax return after filing The itemized deduction for casualty losses. How to correct tax return after filing Miscellaneous itemized deductions subject to the 2% limit. How to correct tax return after filing The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). How to correct tax return after filing The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). How to correct tax return after filing Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). How to correct tax return after filing    Do not refigure the itemized deduction for charitable contributions. How to correct tax return after filing   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. How to correct tax return after filing Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. How to correct tax return after filing (On Form 1045, use lines 16 through 25, and the “After carryback” column. How to correct tax return after filing ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. How to correct tax return after filing If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. How to correct tax return after filing   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. How to correct tax return after filing Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). How to correct tax return after filing Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). How to correct tax return after filing You must attach a statement that shows all the important facts about the NOL. How to correct tax return after filing Your statement should include a computation showing how you figured the NOL deduction. How to correct tax return after filing If you deduct more than one NOL in the same year, your statement must cover each of them. How to correct tax return after filing Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. How to correct tax return after filing If you file a joint return, the NOL deduction is limited to the income of that spouse. How to correct tax return after filing For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. How to correct tax return after filing After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. How to correct tax return after filing Refund limit. How to correct tax return after filing   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. How to correct tax return after filing You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. How to correct tax return after filing The refund cannot be more than the joint overpayment. How to correct tax return after filing Attach a statement showing how you figured your refund. How to correct tax return after filing Figuring your share of a joint tax liability. How to correct tax return after filing   There are five steps for figuring your share of the refigured joint tax liability. How to correct tax return after filing Figure your total tax as though you had filed as married filing separately. How to correct tax return after filing Figure your spouse's total tax as though your spouse had also filed as married filing separately. How to correct tax return after filing Add the amounts in (1) and (2). How to correct tax return after filing Divide the amount in (1) by the amount in (3). How to correct tax return after filing Multiply the refigured tax on your joint return by the amount figured in (4). How to correct tax return after filing This is your share of the joint tax liability. How to correct tax return after filing Figuring your contribution toward tax paid. How to correct tax return after filing   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. How to correct tax return after filing If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. How to correct tax return after filing Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. How to correct tax return after filing Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). How to correct tax return after filing Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. How to correct tax return after filing However, treat the NOL deduction as a joint NOL. How to correct tax return after filing If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. How to correct tax return after filing Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. How to correct tax return after filing Separate to joint return. How to correct tax return after filing   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. How to correct tax return after filing Joint to separate returns. How to correct tax return after filing   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. How to correct tax return after filing Joint return in NOL year. How to correct tax return after filing   Figure each spouse's share of the joint NOL through the following steps. How to correct tax return after filing Figure each spouse's NOL as if he or she filed a separate return. How to correct tax return after filing See How To Figure an NOL , earlier. How to correct tax return after filing If only one spouse has an NOL, stop here. How to correct tax return after filing All of the joint NOL is that spouse's NOL. How to correct tax return after filing If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). How to correct tax return after filing The result is spouse A's share of the joint NOL. How to correct tax return after filing The rest of the joint NOL is spouse B's share. How to correct tax return after filing Example 1. How to correct tax return after filing Mark and Nancy are married and file a joint return for 2013. How to correct tax return after filing They have an NOL of $5,000. How to correct tax return after filing They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. How to correct tax return after filing Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. How to correct tax return after filing Mark does not have any NOL to carry back. How to correct tax return after filing Nancy can carry back the entire $5,000 NOL to her 2011 separate return. How to correct tax return after filing Example 2. How to correct tax return after filing Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. How to correct tax return after filing Figured separately, his NOL is $1,800 and her NOL is $3,000. How to correct tax return after filing The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. How to correct tax return after filing The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. How to correct tax return after filing Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). How to correct tax return after filing Joint return in previous carryback or carryforward year. How to correct tax return after filing   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. How to correct tax return after filing If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. How to correct tax return after filing Figure each spouse's modified taxable income as if he or she filed a separate return. How to correct tax return after filing See Modified taxable income under How To Figure an NOL Carryover , later. How to correct tax return after filing Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). How to correct tax return after filing This is spouse A's share of the joint modified taxable income. How to correct tax return after filing Subtract the amount figured in (2) from the joint modified taxable income. How to correct tax return after filing This is spouse B's share of the joint modified taxable income. How to correct tax return after filing Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. How to correct tax return after filing Add the amounts figured in (2) and (4). How to correct tax return after filing Subtract the amount figured in (5) from spouse A's NOL deduction. How to correct tax return after filing This is spouse A's share of the joint carryover. How to correct tax return after filing The rest of the joint carryover is spouse B's share. How to correct tax return after filing Example. How to correct tax return after filing Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. How to correct tax return after filing In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. How to correct tax return after filing They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. How to correct tax return after filing Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). How to correct tax return after filing Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. How to correct tax return after filing Then they figure their shares of the $5,000 carryover as follows. How to correct tax return after filing Step 1. How to correct tax return after filing   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. How to correct tax return after filing   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . How to correct tax return after filing 75 Sam's share of joint MTI $11,250 Step 3. How to correct tax return after filing   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. How to correct tax return after filing   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. How to correct tax return after filing   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. How to correct tax return after filing   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. How to correct tax return after filing She has no carryover to 2012. How to correct tax return after filing Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. How to correct tax return after filing His carryover to 2012 is $5,000. How to correct tax return after filing Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. How to correct tax return after filing It includes a filled-in page 1 of Form 1045. How to correct tax return after filing Example. How to correct tax return after filing Martha Sanders is a self-employed contractor. How to correct tax return after filing Martha's 2013 deductions are more than her 2013 income because of a business loss. How to correct tax return after filing She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. How to correct tax return after filing Her filing status in both years was single. How to correct tax return after filing See the filled-in Form 1045 later. How to correct tax return after filing Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). How to correct tax return after filing (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. How to correct tax return after filing ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. How to correct tax return after filing Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. How to correct tax return after filing 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. How to correct tax return after filing 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. How to correct tax return after filing 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. How to correct tax return after filing On line 10, Martha enters her $10,000 NOL deduction. How to correct tax return after filing Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). How to correct tax return after filing To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. How to correct tax return after filing Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. How to correct tax return after filing 5%)]. How to correct tax return after filing This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. How to correct tax return after filing Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. How to correct tax return after filing She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. How to correct tax return after filing Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. How to correct tax return after filing The decrease in tax because of her NOL deduction (line 27) is $1,612. How to correct tax return after filing Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. How to correct tax return after filing She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). How to correct tax return after filing This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. How to correct tax return after filing You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. How to correct tax return after filing Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. How to correct tax return after filing If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. How to correct tax return after filing Modified taxable income. How to correct tax return after filing   Your modified taxable income is your taxable income figured with the following changes. How to correct tax return after filing You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. How to correct tax return after filing You cannot claim a deduction for capital losses in excess of your capital gains. How to correct tax return after filing Also, you must increase your taxable income by the amount of any section 1202 exclusion. How to correct tax return after filing You cannot claim the domestic production activities deduction. How to correct tax return after filing You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. How to correct tax return after filing You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). How to correct tax return after filing This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. How to correct tax return after filing To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. How to correct tax return after filing   Your taxable income as modified cannot be less than zero. How to correct tax return after filing Form 1045, Schedule B. How to correct tax return after filing   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. How to correct tax return after filing Do not use Form 1045, Schedule B, for a carryforward year. How to correct tax return after filing If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. How to correct tax return after filing Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. How to correct tax return after filing It includes a filled-in Form 1045, Schedule B. How to correct tax return after filing Example. How to correct tax return after filing Ida Brown runs a small clothing shop. How to correct tax return after filing In 2013, she has an NOL of $36,000 that she carries back to 2011. How to correct tax return after filing She has no other carrybacks or carryforwards to 2011. How to correct tax return after filing Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. How to correct tax return after filing She is single and claimed only one personal exemption of $3,700. How to correct tax return after filing During that year, she gave $1,450 in charitable contributions. How to correct tax return after filing Her medical expenses were $3,000. How to correct tax return after filing She also deducted $1,650 in taxes and $3,125 in home mortgage interest. How to correct tax return after filing Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. How to correct tax return after filing The deduction for medical expenses was limited to expenses over 7. How to correct tax return after filing 5% of adjusted gross income (. How to correct tax return after filing 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). How to correct tax return after filing The deductions for taxes and home mortgage interest were not subject to any limits. How to correct tax return after filing She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. How to correct tax return after filing She had no other deductions in 2011 (except the NOL deduction). How to correct tax return after filing Her taxable income (figured without the NOL deduction) for the year was $24,700. How to correct tax return after filing Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. How to correct tax return after filing She did not itemize her deductions in 2012. How to correct tax return after filing She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. How to correct tax return after filing She had no other deductions in 2012 (other than the NOL deduction). How to correct tax return after filing Her taxable income, therefore, was ($425). How to correct tax return after filing Ida's $36,000 carryback will result in her having 2011 taxable income of zero. How to correct tax return after filing She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. How to correct tax return after filing She completes the column for the first preceding tax year ended 12/31/12. How to correct tax return after filing See the illustrated Form 1045, Schedule B , shown later. How to correct tax return after filing Column 1, line 1. How to correct tax return after filing Ida enters $36,000, her 2013 net operating loss, on line 1. How to correct tax return after filing Column 1, line 2. How to correct tax return after filing She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. How to correct tax return after filing Column 1, line 3. How to correct tax return after filing Ida enters her net capital loss deduction of $1,000 on line 3. How to correct tax return after filing Column 1, lines 4 and 5. How to correct tax return after filing Ida had no section 1202 exclusion or domestic production activities deduction in 2011. How to correct tax return after filing She enters zero on lines 4 and 5. How to correct tax return after filing Column 1, line 6. How to correct tax return after filing Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. How to correct tax return after filing Ida enters zero on line 6. How to correct tax return after filing Column 1, line 7. How to correct tax return after filing Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. How to correct tax return after filing On line 7, she enters the total adjustment from line 38. How to correct tax return after filing Column 1, line 8. How to correct tax return after filing Ida enters the deduction for her personal exemption of $3,700 for 2011. How to correct tax return after filing Column 1, line 9. How to correct tax return after filing After combining lines 2 through 8, Ida's modified taxable income is $29,475. How to correct tax return after filing Column 1, line 10. How to correct tax return after filing Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). How to correct tax return after filing She enters the $6,525 carryover on line 10. How to correct tax return after filing She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. How to correct tax return after filing (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. How to correct tax return after filing ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. How to correct tax return after filing Column 1, line 11. How to correct tax return after filing Ida's adjusted gross income for 2011 was $35,000. How to correct tax return after filing Column 1, line 12. How to correct tax return after filing She adds lines 3 through 6 and enters $1,000 on line 12. How to correct tax return after filing (This is her net capital loss deduction added back, which modifies her adjusted gross income. How to correct tax return after filing ) Column 1, line 13. How to correct tax return after filing Her modified adjusted gross income for 2011 is now $36,000. How to correct tax return after filing Column 1, line 14. How to correct tax return after filing On her 2011 tax return, she deducted $375 as medical expenses. How to correct tax return after filing Column 1, line 15. How to correct tax return after filing Her actual medical expenses were $3,000. How to correct tax return after filing Column 1, line 16. How to correct tax return after filing She multiplies her modified adjusted gross income, $36,000, by . How to correct tax return after filing 075. How to correct tax return after filing She enters $2,700 on line 16. How to correct tax return after filing Column 1, line 17. How to correct tax return after filing She substracts $2,700 from her actual medical expenses, $3,000. How to correct tax return after filing She enters $300 on line 17. How to correct tax return after filing This is her modified medical deduction. How to correct tax return after filing Column 1, line 18. How to correct tax return after filing The difference between her medical deduction and her modified medical deduction is $75. How to correct tax return after filing She enters this on line 18. How to correct tax return after filing Column 1, lines 19 through 21. How to correct tax return after filing Ida had no deduction for qualified mortgage insurance premiums in 2011. How to correct tax return after filing She skips lines 19 and 20 and enters zero on line 21. How to correct tax return after filing Column 1, line 22. How to correct tax return after filing She enters her modified adjusted gross income of $36,000 on line 22. How to correct tax return after filing Column 1, line 23. How to correct tax return after filing She had no other carrybacks to 2011 and enters zero on line 23. How to correct tax return after filing Column 1, line 24. How to correct tax return after filing Her modified adjusted gross income remains $36,000. How to correct tax return after filing Column 1, line 25. How to correct tax return after filing Her actual contributions for 2011 were $1,450, which she enters on line 25. How to correct tax return after filing Column 1, line 26. How to correct tax return after filing She now refigures her charitable contributions based on her modified adjusted gross income. How to correct tax return after filing Her contributions are well below the 50% limit, so she enters $1,450 on line 26. How to correct tax return after filing Column 1, line 27. How to correct tax return after filing The difference is zero. How to correct tax return after filing Column 1, lines 28 through 37. How to correct tax return after filing Ida had no casualty losses or deductions for miscellaneous items in 2011. How to correct tax return after filing She skips lines 28 through 31 and lines 33 through 36. How to correct tax return after filing Ida enters zero on lines 32 and 37. How to correct tax return after filing Column 1, line 38. How to correct tax return after filing She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. How to correct tax return after filing She carries this figure to line 7. How to correct tax return after filing Column 2, line 1. How to correct tax return after filing Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. How to correct tax return after filing Column 2, line 2. How to correct tax return after filing She enters ($425), her 2012 taxable income, on line 2. How to correct tax return after filing Column 2, line 3. How to correct tax return after filing Ida enters her net capital loss deduction of $3,000 on line 3. How to correct tax return after filing Column 2, lines 4 and 5. How to correct tax return after filing Ida had no section 1202 exclusion or domestic production activities deduction in 2012. How to correct tax return after filing She enters zero on lines 4 and 5. How to correct tax return after filing Column 2, line 6. How to correct tax return after filing Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. How to correct tax return after filing Ida enters zero on line 6. How to correct tax return after filing Column 2, line 7. How to correct tax return after filing Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. How to correct tax return after filing Column 2, line 8. How to correct tax return after filing Ida enters the deduction for her personal exemption of $3,800 for 2012. How to correct tax return after filing Column 2, line 9. How to correct tax return after filing After combining lines 2 through 8, Ida's modified taxable income is $6,375. How to correct tax return after filing Column 2, line 10. How to correct tax return after filing Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). How to correct tax return after filing She enters the $150 carryover on line 10. How to correct tax return after filing This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1045, page 3 This image is too large to be displayed in the current screen. How to correct tax return after filing Please click the link to view the image. How to correct tax return after filing Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. How to correct tax return after filing It will help you figure your NOL to carry to 2014. How to correct tax return after filing Keep the worksheet for your records. How to correct tax return after filing Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. How to correct tax return after filing More than one NOL. How to correct tax return after filing   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. How to correct tax return after filing To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. How to correct tax return after filing Complete this worksheet for the earliest NOL that results in your having taxable income below zero. How to correct tax return after filing Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. How to correct tax return after filing Example. How to correct tax return after filing Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. How to correct tax return after filing Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. How to correct tax return after filing Subtract your 2011 NOL of $2,000 from $5,000. How to correct tax return after filing This gives you taxable income of $3,000. How to correct tax return after filing Your 2011 NOL is now completely used up. How to correct tax return after filing Subtract your $7,000 2012 NOL from $3,000. How to correct tax return after filing This gives you taxable income of ($4,000). How to correct tax return after filing You now complete the worksheet for your 2012 NOL. How to correct tax return after filing Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. How to correct tax return after filing Line 2. How to correct tax return after filing   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. How to correct tax return after filing Add it to your negative taxable income (figured without the NOL deduction). How to correct tax return after filing Enter the result on line 2. How to correct tax return after filing Line 6. How to correct tax return after filing   You must refigure the following income and deductions based on adjusted gross income. How to correct tax return after filing The special allowance for passive activity losses from rental real estate activities. How to correct tax return after filing Taxable social security and tier 1 railroad retirement benefits. How to correct tax return after filing IRA deductions. How to correct tax return after filing Excludable savings bond interest. How to correct tax return after filing Excludable employer-provided adoption benefits. How to correct tax return after filing The student loan interest deduction. How to correct tax return after filing The tuition and fees deduction. How to correct tax return after filing   If none of these items apply to you, enter zero on line 6. How to correct tax return after filing Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. How to correct tax return after filing Using this increased adjusted gross income, refigure the items that apply, in the order listed above. How to correct tax return after filing Your adjustment for each item is the difference between the refigured amount and the amount included on your return. How to correct tax return after filing Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. How to correct tax return after filing Keep a record of your computations. How to correct tax return after filing   Enter your total adjustments for the above items on line 6. How to correct tax return after filing Line 7. How to correct tax return after filing   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. How to correct tax return after filing Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. How to correct tax return after filing Complete only those sections that apply to you. How to correct tax return after filing Estates and trusts. How to correct tax return after filing   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. How to correct tax return after filing Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. How to correct tax return after filing Subtract the recomputed deductions from those claimed on the return. How to correct tax return after filing Enter the result on line 7. How to correct tax return after filing Modified adjusted gross income. How to correct tax return after filing   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. How to correct tax return after filing The adjusted gross income on the return. How to correct tax return after filing The amounts from lines 3 through 5 of the worksheet. How to correct tax return after filing The exemption amount from Form 1041, line 20. How to correct tax return after filing The NOL deduction for the NOL year entered at the top of the worksheet and for later years. How to correct tax return after filing   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. How to correct tax return after filing The adjusted gross income amount you used to figure the deduction claimed on the return. How to correct tax return after filing The amounts from lines 3 through 5 of the worksheet. How to correct tax return after filing The NOL deduction for the NOL year entered at the top of the worksheet and for later years. How to correct tax return after filing Line 11. How to correct tax return after filing   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. How to correct tax return after filing Add it to your adjusted gross income. How to correct tax return after filing Enter the result on line 11. How to correct tax return after filing Line 20. How to correct tax return after filing   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. How to correct tax return after filing Your deduction is limited. How to correct tax return after filing Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. How to correct tax return after filing On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. How to correct tax return after filing   □ No. How to correct tax return after filing Your deduction is not limited. How to correct tax return after filing Enter the amount from line 19 on line 20 and enter -0- on line 21. How to correct tax return after filing Line 23. How to correct tax return after filing   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. How to correct tax return after filing Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. How to correct tax return after filing Use the reduced contributions carryover to figure the amount to enter on line 23. How to correct tax return after filing Please click here for the text description of the image. How to correct tax return after filing Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to correct tax return after filing Free help with your tax return. How to correct tax return after filing   You can get free help preparing your return nationwide from IRS-certified volunteers. How to correct tax return after filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to correct tax return after filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to correct tax return after filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to correct tax return after filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to correct tax return after filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to correct tax return after filing gov, download the IRS2Go app, or call 1-800-906-9887. How to correct tax return after filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to correct tax return after filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to correct tax return after filing aarp. How to correct tax return after filing org/money/taxaide or call 1-888-227-7669. How to correct tax return after filing For more information on these programs, go to IRS. How to correct tax return after filing gov and enter “VITA” in the search box. How to correct tax return after filing Internet. How to correct tax return after filing    IRS. How to correct tax return after filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to correct tax return after filing Download the free IRS2Go app from the iTunes app store or from Google Play. How to correct tax return after filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to correct tax return after filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to correct tax return after filing gov or download the IRS2Go app and select the Refund Status option. How to correct tax return after filing The IRS issues more than 9 out of 10 refunds in less than 21 days. How to correct tax return after filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to correct tax return after filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to correct tax return after filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to correct tax return after filing Use the Interactive Tax Assistant (ITA) to research your tax questions. How to correct tax return after filing No need to wait on the phone or stand in line. How to correct tax return after filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to correct tax return after filing When you reach the response screen, you can print the entire interview and the final response for your records. How to correct tax return after filing New subject areas are added on a regular basis. How to correct tax return after filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to correct tax return after filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to correct tax return after filing You can use the IRS Tax Map to search publications and instructions by topic or keyword. How to correct tax return after filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to correct tax return after filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to correct tax return after filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to correct tax return after filing You can also ask the IRS to mail a return or an account transcript to you. How to correct tax return after filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to correct tax return after filing gov or by calling 1-800-908-9946. How to correct tax return after filing Tax return and tax account transcripts are generally available for the current year and the past three years. How to correct tax return after filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to correct tax return after filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to correct tax return after filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to correct tax return after filing Check the status of your amended return using Where's My Amended Return? Go to IRS. How to correct tax return after filing gov and enter Where's My Amended Return? in the search box. How to correct tax return after filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to correct tax return after filing It can take up to 3 weeks from the date you mailed it to show up in our system. How to correct tax return after filing Make a payment using one of several safe and convenient electronic payment options available on IRS. How to correct tax return after filing gov. How to correct tax return after filing Select the Payment tab on the front page of IRS. How to correct tax return after filing gov for more information. How to correct tax return after filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to correct tax return after filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to correct tax return after filing gov. How to correct tax return after filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to correct tax return after filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to correct tax return after filing gov. How to correct tax return after filing Request an Electronic Filing PIN by going to IRS. How to correct tax return after filing gov and entering Electronic Filing PIN in the search box. How to correct tax return after filing Download forms, instructions and publications, including accessible versions for people with disabilities. How to correct tax return after filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to correct tax return after filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to correct tax return after filing An employee can answer questions about your tax account or help you set up a payment plan. How to correct tax return after filing Before you visit, check the Office Locator on IRS. How to correct tax return after filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to correct tax return after filing If you have a special need, such as a disability, you can request an appointment. How to correct tax return after filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to correct tax return after filing Apply for an Employer Identification Number (EIN). How to correct tax return after filing Go to IRS. How to correct tax return after filing gov and enter Apply for an EIN in the search box. How to correct tax return after filing Read the Internal Revenue Code, regulations, or other official guidance. How to correct tax return after filing Read Internal Revenue Bulletins. How to correct tax return after filing Sign up to receive local and national tax news and more by email. How to correct tax return after filing Just click on “subscriptions” above the search box on IRS. How to correct tax return after filing gov and choose from a variety of options. How to correct tax return after filing Phone. How to correct tax return after filing    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to correct tax return after filing Download the free IRS2Go app from the iTunes app store or from Google Play. How to correct tax return after filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to correct tax return after filing gov, or download the IRS2Go app. How to correct tax return after filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to correct tax return after filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to correct tax return after filing Most VITA and TCE sites offer free electronic filing. How to correct tax return after filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to correct tax return after filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to correct tax return after filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to correct tax return after filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to correct tax return after filing The IRS issues more than 9 out of 10 refunds in less than 21 days. How to correct tax return after filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to correct tax return after filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to correct tax return after filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to correct tax return after filing Note, the above information is for our automated hotline. How to correct tax return after filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to correct tax return after filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to correct tax return after filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to correct tax return after filing It can take up to 3 weeks from the date you mailed it to show up in our system. How to correct tax return after filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to correct tax return after filing You should receive your order within 10 business days. How to correct tax return after filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to correct tax return after filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to correct tax return after filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to correct tax return after filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to correct tax return after filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to correct tax return after filing Walk-in. How to correct tax return after filing   You can find a selection of forms, publications and services — in person. How to correct tax return after filing Products. How to correct tax return after filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to correct tax return after filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to correct tax return after filing Services. How to correct tax return after filing You can walk in to your local TAC for face-to-face tax help. How to correct tax return after filing An employee can answer questions about your tax account or help you set up a payment plan. How to correct tax return after filing Before visiting, use the Office Locator tool on IRS. How to correct tax return after filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to correct tax return after filing Mail. How to correct tax return after filing   You can send your order for forms, instructions, and publications to the address below. How to correct tax return after filing You should receive a response within 10 business days after your request is received. How to correct tax return after filing Internal Revenue Service 1201 N. How to correct tax return after filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to correct tax return after filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to correct tax return after filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to correct tax return after filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to correct tax return after filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to correct tax return after filing You face (or your business is facing) an immediate threat of adverse action. How to correct tax return after filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to correct tax return after filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to correct tax return after filing Here's why we can help: TAS is an independent organization within the IRS. How to correct tax return after filing Our advocates know how to work with the IRS. How to correct tax return after filing Our services are free and tailored to meet your needs. How to correct tax return after filing We have offices in every state, the District of Columbia, and Puerto Rico. How to correct tax return after filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to correct tax return after filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to correct tax return after filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to correct tax return after filing Low Income Taxpayer Clinics Low Income
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The How To Correct Tax Return After Filing

How to correct tax return after filing Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to correct tax return after filing Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. How to correct tax return after filing . How to correct tax return after filing What is joint and several liability? . How to correct tax return after filing How can I get relief from joint and several liability? . How to correct tax return after filing What are the rules for innocent spouse relief? . How to correct tax return after filing What are erroneous items? . How to correct tax return after filing What is an understated tax? . How to correct tax return after filing Will I qualify for innocent spouse relief in any situation where there is an understated tax? . How to correct tax return after filing What are the rules for separation of liability relief? . How to correct tax return after filing Why would a request for separation of liability relief be denied? . How to correct tax return after filing What are the rules for equitable relief? . How to correct tax return after filing How do state community property laws affect my ability to qualify for relief? . How to correct tax return after filing How do I request relief? . How to correct tax return after filing When should I file Form 8857? . How to correct tax return after filing Where should I file Form 8857? . How to correct tax return after filing I am currently undergoing an examination of my return. How to correct tax return after filing How do I request innocent spouse relief? . How to correct tax return after filing What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . How to correct tax return after filing What is injured spouse relief? . How to correct tax return after filing What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How to correct tax return after filing This is called joint and several liability. How to correct tax return after filing Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. How to correct tax return after filing You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How to correct tax return after filing There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. How to correct tax return after filing ” Each type has different requirements. How to correct tax return after filing They are explained separately below. How to correct tax return after filing To qualify for innocent spouse relief, you must meet all of the following conditions. How to correct tax return after filing You must have filed a joint return which has an understated tax. How to correct tax return after filing The understated tax must be due to erroneous items of your spouse (or former spouse). How to correct tax return after filing You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. How to correct tax return after filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How to correct tax return after filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. How to correct tax return after filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How to correct tax return after filing For example, you reported total tax on your 2008 return of $2,500. How to correct tax return after filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. How to correct tax return after filing You have a $500 understated tax. How to correct tax return after filing No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. How to correct tax return after filing ” Each type has different requirements. How to correct tax return after filing They are explained separately below. How to correct tax return after filing To qualify for innocent spouse relief, you must meet all of the following conditions. How to correct tax return after filing You must have filed a joint return which has an understated tax. How to correct tax return after filing The understated tax must be due to erroneous items of your spouse (or former spouse). How to correct tax return after filing You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. How to correct tax return after filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How to correct tax return after filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. How to correct tax return after filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How to correct tax return after filing For example, you reported total tax on your 2008 return of $2,500. How to correct tax return after filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. How to correct tax return after filing You have a $500 understated tax. How to correct tax return after filing No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. How to correct tax return after filing You must have filed a joint return which has an understated tax. How to correct tax return after filing The understated tax must be due to erroneous items of your spouse (or former spouse). How to correct tax return after filing You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. How to correct tax return after filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. How to correct tax return after filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. How to correct tax return after filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How to correct tax return after filing For example, you reported total tax on your 2008 return of $2,500. How to correct tax return after filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. How to correct tax return after filing You have a $500 understated tax. How to correct tax return after filing No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. How to correct tax return after filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How to correct tax return after filing For example, you reported total tax on your 2008 return of $2,500. How to correct tax return after filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. How to correct tax return after filing You have a $500 understated tax. How to correct tax return after filing No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. How to correct tax return after filing For example, you reported total tax on your 2008 return of $2,500. How to correct tax return after filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. How to correct tax return after filing You have a $500 understated tax. How to correct tax return after filing No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. How to correct tax return after filing There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. How to correct tax return after filing For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. How to correct tax return after filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. How to correct tax return after filing Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). How to correct tax return after filing The understated tax allocated to you is generally the amount you are responsible for. How to correct tax return after filing To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. How to correct tax return after filing You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. How to correct tax return after filing (Under this rule, you are no longer married if you are widowed. How to correct tax return after filing ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. How to correct tax return after filing In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. How to correct tax return after filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. How to correct tax return after filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. How to correct tax return after filing The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). How to correct tax return after filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. How to correct tax return after filing Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. How to correct tax return after filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. How to correct tax return after filing You have an understated tax or underpaid tax. How to correct tax return after filing See Note later. How to correct tax return after filing You did not pay the tax. How to correct tax return after filing However, see Refunds , earlier, for exceptions. How to correct tax return after filing The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. How to correct tax return after filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. How to correct tax return after filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. How to correct tax return after filing You did not file or fail to file your return with the intent to commit fraud. How to correct tax return after filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. How to correct tax return after filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. How to correct tax return after filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. How to correct tax return after filing Note. How to correct tax return after filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. How to correct tax return after filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. How to correct tax return after filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or resume collecting from you. How to correct tax return after filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. How to correct tax return after filing See Publication 594 for more information. How to correct tax return after filing Injured spouse relief is different from innocent spouse relief. How to correct tax return after filing When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. How to correct tax return after filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. How to correct tax return after filing You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). How to correct tax return after filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. How to correct tax return after filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. How to correct tax return after filing Note. How to correct tax return after filing If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. How to correct tax return after filing . How to correct tax return after filing How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to correct tax return after filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. How to correct tax return after filing However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. How to correct tax return after filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. How to correct tax return after filing You must file an additional Form 8857 if you are requesting relief for more than three years. How to correct tax return after filing If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. How to correct tax return after filing If you are requesting equitable relief, see Exception for equitable relief. How to correct tax return after filing under How To Request Relief, earlier, for when to file Form 8857. How to correct tax return after filing If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. How to correct tax return after filing Use the address or fax number shown in the Instructions for Form 8857. How to correct tax return after filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. How to correct tax return after filing Do not file it with the employee assigned to examine your return. How to correct tax return after filing Generally, the IRS has 10 years to collect an amount you owe. How to correct tax return after filing This is the collection statute of limitations. How to correct tax return after filing By law, the IRS is not allowed to collect from you after the 10-year period ends. How to correct tax return after filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. How to correct tax return after filing But interest and penalties continue to accrue. How to correct tax return after filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. How to correct tax return after filing This includes the time the Tax Court is considering your request. How to correct tax return after filing After your case is resolved, the IRS can begin or