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Mailing Address 1040ez

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Mailing Address 1040ez

Mailing address 1040ez 7. Mailing address 1040ez   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Mailing address 1040ez Excess contributions can result in income tax, additional taxes, and penalties. Mailing address 1040ez The effect of excess contributions depends on the type of excess contribution. Mailing address 1040ez This chapter discusses excess contributions to your 403(b) account. Mailing address 1040ez How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Mailing address 1040ez If the actual contributions to your account are greater than your MAC, you have excess contributions. Mailing address 1040ez If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Mailing address 1040ez What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Mailing address 1040ez The effect of an excess 403(b) contribution will depend on the type of excess contribution. Mailing address 1040ez Types of excess contributions. Mailing address 1040ez   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Mailing address 1040ez Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Mailing address 1040ez Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Mailing address 1040ez To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Mailing address 1040ez In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Mailing address 1040ez Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Mailing address 1040ez The excise tax does not apply to funds in an annuity account or to excess deferrals. Mailing address 1040ez You must pay the excise tax each year in which there are excess contributions in your account. Mailing address 1040ez Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Mailing address 1040ez See chapter 8 for a discussion on permissible distributions. Mailing address 1040ez You cannot deduct the excise tax. Mailing address 1040ez Reporting requirement. Mailing address 1040ez   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Mailing address 1040ez Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Mailing address 1040ez To determine your limit on elective deferrals, see chapter 4. Mailing address 1040ez Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Mailing address 1040ez If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Mailing address 1040ez The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Mailing address 1040ez A plan is not required to permit distribution of excess deferrals. Mailing address 1040ez Correction of excess deferrals during year. Mailing address 1040ez   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Mailing address 1040ez The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Mailing address 1040ez The correcting distribution is made after the date on which the excess deferral was made. Mailing address 1040ez Correction of excess deferrals after the year. Mailing address 1040ez   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Mailing address 1040ez The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Mailing address 1040ez Tax treatment of excess deferrals not attributable to Roth contributions. Mailing address 1040ez   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Mailing address 1040ez Tax treatment of excess deferrals attributable to Roth contributions. Mailing address 1040ez   For these rules, see Regulations section 1. Mailing address 1040ez 402(g)-1(e). Mailing address 1040ez Prev  Up  Next   Home   More Online Publications
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Bettendorf, IA

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Bettendorf, IA 52722

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Cedar Rapids, IA

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Cedar Rapids, IA 52402

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Des Moines, IA

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The Mailing Address 1040ez

Mailing address 1040ez Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Mailing address 1040ez Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Mailing address 1040ez . Mailing address 1040ez What is joint and several liability? . Mailing address 1040ez How can I get relief from joint and several liability? . Mailing address 1040ez What are the rules for innocent spouse relief? . Mailing address 1040ez What are erroneous items? . Mailing address 1040ez What is an understated tax? . Mailing address 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Mailing address 1040ez What are the rules for separation of liability relief? . Mailing address 1040ez Why would a request for separation of liability relief be denied? . Mailing address 1040ez What are the rules for equitable relief? . Mailing address 1040ez How do state community property laws affect my ability to qualify for relief? . Mailing address 1040ez How do I request relief? . Mailing address 1040ez When should I file Form 8857? . Mailing address 1040ez Where should I file Form 8857? . Mailing address 1040ez I am currently undergoing an examination of my return. Mailing address 1040ez How do I request innocent spouse relief? . Mailing address 1040ez What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Mailing address 1040ez What is injured spouse relief? . Mailing address 1040ez 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. Mailing address 1040ez This is called joint and several liability. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Mailing address 1040ez ” Each type has different requirements. Mailing address 1040ez They are explained separately below. Mailing address 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. Mailing address 1040ez You must have filed a joint return which has an understated tax. Mailing address 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Mailing address 1040ez 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. Mailing address 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Mailing address 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Mailing address 1040ez 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. Mailing address 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Mailing address 1040ez For example, you reported total tax on your 2008 return of $2,500. Mailing address 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Mailing address 1040ez You have a $500 understated tax. Mailing address 1040ez No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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. Mailing address 1040ez ” Each type has different requirements. Mailing address 1040ez They are explained separately below. Mailing address 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. Mailing address 1040ez You must have filed a joint return which has an understated tax. Mailing address 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Mailing address 1040ez 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. Mailing address 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Mailing address 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Mailing address 1040ez 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. Mailing address 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Mailing address 1040ez For example, you reported total tax on your 2008 return of $2,500. Mailing address 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Mailing address 1040ez You have a $500 understated tax. Mailing address 1040ez No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Mailing address 1040ez You must have filed a joint return which has an understated tax. Mailing address 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). Mailing address 1040ez 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. Mailing address 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Mailing address 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Mailing address 1040ez 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. Mailing address 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Mailing address 1040ez For example, you reported total tax on your 2008 return of $2,500. Mailing address 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Mailing address 1040ez You have a $500 understated tax. Mailing address 1040ez No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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. Mailing address 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Mailing address 1040ez For example, you reported total tax on your 2008 return of $2,500. Mailing address 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Mailing address 1040ez You have a $500 understated tax. Mailing address 1040ez No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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. Mailing address 1040ez For example, you reported total tax on your 2008 return of $2,500. Mailing address 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. Mailing address 1040ez You have a $500 understated tax. Mailing address 1040ez No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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). Mailing address 1040ez The understated tax allocated to you is generally the amount you are responsible for. Mailing address 1040ez 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. Mailing address 1040ez 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. Mailing address 1040ez (Under this rule, you are no longer married if you are widowed. Mailing address 1040ez ) 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. Mailing address 1040ez 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. Mailing address 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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. Mailing address 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Mailing address 1040ez 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). Mailing address 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Mailing address 1040ez Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Mailing address 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Mailing address 1040ez You have an understated tax or underpaid tax. Mailing address 1040ez See Note later. Mailing address 1040ez You did not pay the tax. Mailing address 1040ez However, see Refunds , earlier, for exceptions. Mailing address 1040ez 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. Mailing address 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Mailing address 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Mailing address 1040ez You did not file or fail to file your return with the intent to commit fraud. Mailing address 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Mailing address 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Mailing address 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Mailing address 1040ez Note. Mailing address 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Mailing address 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. Mailing address 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or resume collecting from you. Mailing address 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Mailing address 1040ez See Publication 594 for more information. Mailing address 1040ez Injured spouse relief is different from innocent spouse relief. Mailing address 1040ez 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. Mailing address 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Mailing address 1040ez 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). Mailing address 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Mailing address 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Mailing address 1040ez Note. Mailing address 1040ez 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. Mailing address 1040ez . Mailing address 1040ez 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. Mailing address 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. Mailing address 1040ez 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. Mailing address 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Mailing address 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. Mailing address 1040ez 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. Mailing address 1040ez If you are requesting equitable relief, see Exception for equitable relief. Mailing address 1040ez under How To Request Relief, earlier, for when to file Form 8857. Mailing address 1040ez 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. Mailing address 1040ez Use the address or fax number shown in the Instructions for Form 8857. Mailing address 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Mailing address 1040ez Do not file it with the employee assigned to examine your return. Mailing address 1040ez Generally, the IRS has 10 years to collect an amount you owe. Mailing address 1040ez This is the collection statute of limitations. Mailing address 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. Mailing address 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Mailing address 1040ez But interest and penalties continue to accrue. Mailing address 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Mailing address 1040ez This includes the time the Tax Court is considering your request. Mailing address 1040ez After your case is resolved, the IRS can begin or