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Irs Tax Return

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Irs Tax Return

Irs tax return 4. Irs tax return   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Irs tax return Private communication service. Irs tax return Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Irs tax return If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Irs tax return If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Irs tax return See chapter 14, later. Irs tax return Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Irs tax return The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Irs tax return Regular method taxpayers. Irs tax return   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Irs tax return Alternative method taxpayers. Irs tax return   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Irs tax return See Alternative method in  chapter 11. Irs tax return Where to file. Irs tax return    Do not file the uncollected tax report with Form 720. Irs tax return Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Irs tax return  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Irs tax return Local telephone service. Irs tax return   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Irs tax return Local telephone service also includes any facility or services provided in connection with this service. Irs tax return The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Irs tax return Local-only service. Irs tax return   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Irs tax return Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Irs tax return Private communication service. Irs tax return   Private communication service is not local telephone service. Irs tax return Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Irs tax return However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Irs tax return Teletypewriter exchange service. Irs tax return   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Irs tax return Figuring the tax. Irs tax return   The tax is based on the sum of all charges for local telephone service included in the bill. Irs tax return However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Irs tax return The tax on the remaining items not included in any group is based on the charge for each item separately. Irs tax return Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Irs tax return Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Irs tax return Nontaxable service. Irs tax return   Nontaxable service means bundled service and long distance service. Irs tax return Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Irs tax return Bundled service. Irs tax return   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Irs tax return Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Irs tax return Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Irs tax return If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Irs tax return   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Irs tax return Long distance service. Irs tax return   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Irs tax return Pre-paid telephone cards (PTC). Irs tax return   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Irs tax return Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Irs tax return The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Irs tax return The transferee is the person liable for the tax and is eligible to request a credit or refund. Irs tax return For more information, see Regulations section 49. Irs tax return 4251-4. Irs tax return   The holder is the person that purchases a PTC to use and not to resell. Irs tax return Holders are not liable for the tax and cannot request a credit or refund. Irs tax return Pre-paid cellular telephones. Irs tax return   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Irs tax return The transferee is the person eligible to request the credit or refund. Irs tax return Installation charges. Irs tax return   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Irs tax return However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Irs tax return Answering services. Irs tax return   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Irs tax return Mobile radio telephone service. Irs tax return   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Irs tax return Coin-operated telephones. Irs tax return   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Irs tax return But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Irs tax return Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Irs tax return Telephone-operated security systems. Irs tax return   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Irs tax return In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Irs tax return News services. Irs tax return   The tax on teletypewriter exchange service does not apply to charges for the following news services. Irs tax return Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Irs tax return Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Irs tax return This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Irs tax return For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Irs tax return Services not exempted. Irs tax return   The tax applies to amounts paid by members of the news media for local telephone service. Irs tax return International organizations and the American Red Cross. Irs tax return   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Irs tax return Nonprofit hospitals. Irs tax return   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Irs tax return Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Irs tax return Nonprofit educational organizations. Irs tax return   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Irs tax return A nonprofit educational organization is one that satisfies all the following requirements. Irs tax return It normally maintains a regular faculty and curriculum. Irs tax return It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Irs tax return It is exempt from income tax under section 501(a). Irs tax return This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Irs tax return Qualified blood collector organizations. Irs tax return   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Irs tax return A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Irs tax return Federal, state, and local government. Irs tax return   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Irs tax return Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Irs tax return Exemption certificate. Irs tax return   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Irs tax return See Regulations section 49. Irs tax return 4253-11. Irs tax return File the certificate with the provider of the communication services. Irs tax return An exemption certificate is not required for nontaxable services. Irs tax return   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Irs tax return The American National Red Cross and other international organizations. Irs tax return Nonprofit hospitals. Irs tax return Nonprofit educational organizations. Irs tax return Qualified blood collector organizations. Irs tax return State and local governments. Irs tax return   The federal government does not have to file any exemption certificate. Irs tax return   All other organizations must furnish exemption certificates when required. Irs tax return Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Irs tax return Alternatively, the person who paid the tax may claim a refund. Irs tax return For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs tax return Collectors. Irs tax return   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs tax return These requirements also apply to nontaxable service refunds. Irs tax return Collectors using the regular method for deposits. Irs tax return   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs tax return Collectors using the alternative method for deposits. Irs tax return   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs tax return For more information, see the Instructions for Form 720. Irs tax return Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Irs tax return Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Irs tax return Percentage tax. Irs tax return   A tax of 7. Irs tax return 5% applies to amounts paid for taxable transportation of persons by air. Irs tax return Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Irs tax return Mileage awards. Irs tax return   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Irs tax return For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Irs tax return   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Irs tax return Until regulations are issued, the following rules apply to mileage awards. Irs tax return Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Irs tax return For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Irs tax return Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Irs tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Irs tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Irs tax return Domestic-segment tax. Irs tax return   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Irs tax return However, see Rural airports, later. Irs tax return A segment is a single takeoff and a single landing. Irs tax return The amount of the domestic-segment tax is in the Instructions for Form 720. Irs tax return Charter flights. Irs tax return    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Irs tax return Rural airports. Irs tax return   The domestic-segment tax does not apply to a segment to or from a rural airport. Irs tax return An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Irs tax return   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Irs tax return   An updated list of rural airports can be found on the Department of Transportation website at www. Irs tax return dot. Irs tax return gov and enter the phrase “Essential Air Service” in the search box. Irs tax return Taxable transportation. Irs tax return   Taxable transportation is transportation by air that meets either of the following tests. Irs tax return It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Irs tax return It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Irs tax return Round trip. Irs tax return   A round trip is considered two separate trips. Irs tax return The first trip is from the point of departure to the destination. Irs tax return The second trip is the return trip from that destination. Irs tax return Uninterrupted international air transportation. Irs tax return   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Irs tax return For a special rule that applies to military personnel, see Exemptions, later. Irs tax return Transportation between the continental U. Irs tax return S. Irs tax return and Alaska or Hawaii. Irs tax return   This transportation is partially exempt from the tax on transportation of persons by air. Irs tax return The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Irs tax return Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Irs tax return 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Irs tax return Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Irs tax return S. Irs tax return airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Irs tax return Transportation within Alaska or Hawaii. Irs tax return   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Irs tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Irs tax return Package tours. Irs tax return   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Irs tax return The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Irs tax return ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Irs tax return Liability for tax. Irs tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Irs tax return However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Irs tax return    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Irs tax return However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Irs tax return An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Irs tax return For more information on resellers of air transportation, see Revenue Ruling 2006-52. Irs tax return You can find Revenue Ruling 2006-52 on page 761 of I. Irs tax return R. Irs tax return B. Irs tax return 2006-43 at www. Irs tax return irs. Irs tax return gov/pub/irs-irbs/irb06-43. Irs tax return pdf. Irs tax return   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Irs tax return But see Certain helicopter uses, later. Irs tax return   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Irs tax return   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Irs tax return Exemptions. Irs tax return   The tax on transportation of persons by air does not apply in the following situations. Irs tax return See also Special Rules on Transportation Taxes, later. Irs tax return Military personnel on international trips. Irs tax return   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Irs tax return However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Irs tax return The trip must begin or end outside the United States and the 225-mile zone. Irs tax return Certain helicopter uses. Irs tax return   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Irs tax return Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Irs tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Irs tax return Providing emergency medical transportation. Irs tax return   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Irs tax return For item (1), treat each flight segment as a separate flight. Irs tax return Fixed-wing aircraft uses. Irs tax return   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Irs tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Irs tax return Providing emergency medical transportation. Irs tax return The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Irs tax return   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Irs tax return Skydiving. Irs tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Irs tax return Seaplanes. Irs tax return   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Irs tax return Bonus tickets. Irs tax return   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Irs tax return However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Irs tax return International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Irs tax return However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Irs tax return This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Irs tax return It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Irs tax return See the Instructions for Form 720 for the tax rates. Irs tax return Transportation of Property by Air A tax of 6. Irs tax return 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Irs tax return The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Irs tax return The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Irs tax return The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Irs tax return Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Irs tax return Exemptions. Irs tax return   The tax on transportation of property by air does not apply in the following situations. Irs tax return See also Special Rules on Transportation Taxes, later. Irs tax return Cropdusting and firefighting service. Irs tax return   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Irs tax return Exportation. Irs tax return    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Irs tax return See Form 1363 for more information. Irs tax return Certain helicopter and fixed-wing air ambulance uses. Irs tax return   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Irs tax return   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Irs tax return The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Irs tax return Skydiving. Irs tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Irs tax return Excess baggage. Irs tax return    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Irs tax return Surtax on fuel used in a fractional ownership program aircraft. Irs tax return   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Irs tax return Alaska and Hawaii. Irs tax return   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Irs tax return But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Irs tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Irs tax return Liability for tax. Irs tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Irs tax return   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Irs tax return Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Irs tax return Aircraft used by affiliated corporations. Irs tax return   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Irs tax return However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Irs tax return Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Irs tax return   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Irs tax return Small aircraft. Irs tax return   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Irs tax return However, the taxes do apply if the aircraft is operated on an established line. Irs tax return “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Irs tax return However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Irs tax return   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Irs tax return   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Irs tax return Mixed load of persons and property. Irs tax return   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Irs tax return The allocation must be reasonable and supported by adequate records. Irs tax return Credits or refunds. Irs tax return   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Irs tax return Alternatively, the person who paid the tax may claim a refund. Irs tax return For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs tax return Prev  Up  Next   Home   More Online Publications
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Dwight D. Eisenhower School for National Security and Resource Strategy

Formerly the Industrial College of the Armed Forces, the Eisenhower School provides military and civilian students education in strategy and resource management.

Contact the Agency or Department

Website: Dwight D. Eisenhower School for National Security and Resource Strategy

E-mail: (National Defense University Registrar)

Address: 408 4th Ave
Fort McNair

Washington, DC 20319

Phone Number: (202) 685-4333(202) 685-2128 (National Defense University Registrar)

The Irs Tax Return

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