Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File Self Employed Income Tax

How To File A Late Tax Return 2011How Can I File My 2009 Taxes Online For FreeWww Free1040taxreturn Com1040 Form FreeFree 1040 State Tax FormsTax Breaks For The UnemployedFile An Amended Return OnlineFiling 2011 Taxes In 2013Federal 1040xFree 1040xTax Cut 2011 SoftwareFree State FileH & R Free File2013 Tax ReturnWww.state Tax FormsFree State EfileWww Taxes Hrblock ComNeed To File 2012 TaxesTax Return AmendmentSearch Hrblock ComHow Do I File An Amended ReturnWww Irs Gov App VitaFree Tax Filing For 2010Ri 1040nrWhere Mail 1040xTax Deductions For Military2011 Tax 1040 FormIncome Tax SoftwareFree Online State Income Tax FilingTax Act 2012 Login Return UserOne Source Talent Chicago2013 Tax Amendment Form1040x Irs2012 Form 1040 Schedule AIncometax2012 Ez Tax FormWhere To Get A 1040x FormFiling An Amended Tax ReturnFile Back TaxHow To File 2010 Tax Return

How To File Self Employed Income Tax

How to file self employed income tax Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How to file self employed income tax However, you can still choose to use the previous carryback period. How to file self employed income tax You also can choose not to carry back an NOL and only carry it forward. How to file self employed income tax Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How to file self employed income tax The instructions for this form will be revised to reflect the new law. How to file self employed income tax Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. How to file self employed income tax A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. How to file self employed income tax Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. How to file self employed income tax Other 2001 Changes Other changes are discussed in the following chapters. How to file self employed income tax Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. How to file self employed income tax You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). How to file self employed income tax This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. How to file self employed income tax Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. How to file self employed income tax Eligible educator. How to file self employed income tax   You are an eligible educator if, for the tax year, you meet the following requirements. How to file self employed income tax You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. How to file self employed income tax You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. How to file self employed income tax Qualified expenses. How to file self employed income tax   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. How to file self employed income tax For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. How to file self employed income tax   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. How to file self employed income tax The interest on qualified U. How to file self employed income tax S. How to file self employed income tax savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. How to file self employed income tax Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. How to file self employed income tax This provision, as it applies to the AMT, was originally scheduled to expire after 2001. How to file self employed income tax Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. How to file self employed income tax Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. How to file self employed income tax Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. How to file self employed income tax Before 2003, the amounts were $200 and $400. How to file self employed income tax The same rule applies for the exclusion of employer-provided dependent care benefits. How to file self employed income tax For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. How to file self employed income tax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Links to Other Websites

The IRS is not responsible for the privacy practices nor the content of non-IRS websites. We recommend that you review the privacy policy or terms and conditions of those sites to fully understand what information is collected and how it is used.

This website provides access to other websites outside our control. When you link to these websites, you leave our website and your communications no longer are protected by our privacy policy. Links to other websites are provided as a service, but the IRS does not endorse non-IRS websites or validate their content.  

Return to Privacy Policy page
Page Last Reviewed or Updated: 18-Apr-2013

The How To File Self Employed Income Tax

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