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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Myfreetaxes Com

How To File State Taxes FreeFree E File And Free State Tax FilingFree Efile For State TaxesHow To Refile TaxesAmended State Tax Return2011 Taxes Forms1040ez FormWww Freefile Dor In GovFree File 2010 TaxesFree Federal Tax Filing 2011H And R Block 1040xFiling Amended Tax Return 2012Irs Tax Forms 2012File Taxes Previous YearTaxes Online 1040ezIncome Tax Return 2013Free Turbo TaxWhere Can I File Back Taxes OnlinePenalty For Filing Taxes LateTax Forms 20112012 EfileH&r Block Free Tax SoftwareCan I Still Do My 2012 TaxesFile Taxes Online Free 2012File My 2012 Taxes1040nr1040ez Instructions 2010How Do I File My 2010 Taxes For FreeIrs Form 1040ez 2011Free E File Form 4868Irs File 2012 TaxesIrs Gov Ez FormHow Do I Amend A 2009 Tax ReturnFree E File 2012 TaxesFile 2010 Tax Return Online FreeHr Block Free State Taxes1041 Ez Form1040ez 2010 File OnlineIncome Tax 2012Free Tax Service

Myfreetaxes Com

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

Government and Public Libraries

Find local public or state libraries, federal libraries and archives, grants for libraries, or ask a librarian for help.


Public Libraries

  • Find Your Local Public Library  – Public libraries lend books, movies, music, and more. They also offer computers, programs for all ages, and help finding the information you need.

State Libraries

Federal Libraries and Archives

  • Library of Congress  – The Library of Congress is the nation's oldest federal cultural institution, the research arm of Congress, and the largest library in the world. It is also home to the U.S. Copyright Office.
  • National Archives and Records Administration  – Research your family history, military records, or a variety of other topics. They are the nation’s record keeper and preserve documents with legal and historical value.
  • Presidential Libraries  – The Presidential Libraries are archives and museums that bring together the documents and artifacts of a President and his administration.
  • National Library of Medicine  – Find current and historical information about health conditions, clinical trials, drugs, and more from the world’s largest biomedical library.
  • National Agricultural Library  – Get information about animals, livestock, plants and crops, food, nutrition, and more.
  • National Library of Education  – They provide education information, federal education policy, and education research and statistics.
  • National Transportation Library  – Find statistics and other information about transportation at the federal, state, and local levels.
  • Federal Depository Libraries  – Federal government information is available for free public use in over 1,200 locations.
  • Federal Library Directory  – Find more federal libraries around the world.

Grants for Libraries

  • Search for Grants  – The Institute of Museum and Library Services offers grants to public libraries, state and local government libraries, archives, museums, and other institutions.

Back to Top

The Myfreetaxes Com

Myfreetaxes com 21. Myfreetaxes com   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Myfreetaxes com How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Myfreetaxes com  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Myfreetaxes com 5% if either you or your spouse is age 65 or older). Myfreetaxes com Standard mileage rate. Myfreetaxes com  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Myfreetaxes com See Transportation under What Medical Expenses Are Includible. Myfreetaxes com Introduction This chapter will help you determine the following. Myfreetaxes com What medical expenses are. Myfreetaxes com What expenses you can include this year. Myfreetaxes com How much of the expenses you can deduct. Myfreetaxes com Whose medical expenses you can include. Myfreetaxes com What medical expenses are includible. Myfreetaxes com How to treat reimbursements. Myfreetaxes com How to report the deduction on your tax return. Myfreetaxes com How to report impairment-related work expenses. Myfreetaxes com How to report health insurance costs if you are self-employed. Myfreetaxes com Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Myfreetaxes com These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Myfreetaxes com They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Myfreetaxes com Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Myfreetaxes com They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Myfreetaxes com Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Myfreetaxes com Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Myfreetaxes com What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Myfreetaxes com If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Myfreetaxes com If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Myfreetaxes com If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Myfreetaxes com Separate returns. Myfreetaxes com   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Myfreetaxes com Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Myfreetaxes com Community property states. Myfreetaxes com   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Myfreetaxes com Each of you should include half the expenses. Myfreetaxes com If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Myfreetaxes com If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Myfreetaxes com How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Myfreetaxes com 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Myfreetaxes com Example. Myfreetaxes com You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Myfreetaxes com You paid medical expenses of $2,500. Myfreetaxes com You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Myfreetaxes com Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Myfreetaxes com There are different rules for decedents and for individuals who are the subject of multiple support agreements. Myfreetaxes com See Support claimed under a multiple support agreement , later. Myfreetaxes com Yourself You can include medical expenses you paid for yourself. Myfreetaxes com Spouse You can include medical expenses you paid for your spouse. Myfreetaxes com To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Myfreetaxes com Example 1. Myfreetaxes com Mary received medical treatment before she married Bill. Myfreetaxes com Bill paid for the treatment after they married. Myfreetaxes com Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Myfreetaxes com If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Myfreetaxes com Mary would include the amounts she paid during the year in her separate return. Myfreetaxes com If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Myfreetaxes com Example 2. Myfreetaxes com This year, John paid medical expenses for his wife Louise, who died last year. Myfreetaxes com John married Belle this year and they file a joint return. Myfreetaxes com Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Myfreetaxes com Dependent You can include medical expenses you paid for your dependent. Myfreetaxes com For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Myfreetaxes com A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Myfreetaxes com The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Myfreetaxes com S. Myfreetaxes com citizen or national, or a resident of the United States, Canada, or Mexico. Myfreetaxes com If your qualifying child was adopted, see Exception for adopted child , next. Myfreetaxes com You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Myfreetaxes com Exception for adopted child. Myfreetaxes com   If you are a U. Myfreetaxes com S. Myfreetaxes com citizen or U. Myfreetaxes com S. Myfreetaxes com national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Myfreetaxes com S. Myfreetaxes com citizen or national or a resident of the United States, Canada, or Mexico. Myfreetaxes com Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Myfreetaxes com Adopted child. Myfreetaxes com   A legally adopted child is treated as your own child. Myfreetaxes com This includes a child lawfully placed with you for legal adoption. Myfreetaxes com   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Myfreetaxes com   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Myfreetaxes com   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Myfreetaxes com    You may be able to take an adoption credit for other expenses related to an adoption. Myfreetaxes com See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Myfreetaxes com Child of divorced or separated parents. Myfreetaxes com   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Myfreetaxes com Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Myfreetaxes com This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Myfreetaxes com Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Myfreetaxes com But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Myfreetaxes com Support claimed under a multiple support agreement. Myfreetaxes com   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Myfreetaxes com A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Myfreetaxes com   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Myfreetaxes com However, you can include the entire unreimbursed amount you paid for medical expenses. Myfreetaxes com Example. Myfreetaxes com You and your three brothers each provide one-fourth of your mother's total support. Myfreetaxes com Under a multiple support agreement, you treat your mother as your dependent. Myfreetaxes com You paid all of her medical expenses. Myfreetaxes com Your brothers reimbursed you for three-fourths of these expenses. Myfreetaxes com In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Myfreetaxes com Your brothers cannot include any part of the expenses. Myfreetaxes com However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Myfreetaxes com Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Myfreetaxes com This includes expenses for the decedent's spouse and dependents as well as for the decedent. Myfreetaxes com The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Myfreetaxes com The expenses must be paid within the 1-year period beginning with the day after the date of death. Myfreetaxes com If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Myfreetaxes com Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Myfreetaxes com Amended returns and claims for refund are discussed in chapter 1. Myfreetaxes com What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Myfreetaxes com The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Myfreetaxes com What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Myfreetaxes com This table does not include all possible medical expenses. Myfreetaxes com To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Myfreetaxes com Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Myfreetaxes com Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Myfreetaxes com See Qualified Long-Term Care Insurance Contracts in Publication 502. Myfreetaxes com If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Myfreetaxes com The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Myfreetaxes com Note. Myfreetaxes com When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Myfreetaxes com Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Myfreetaxes com Employer-sponsored health insurance plan. Myfreetaxes com   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Myfreetaxes com Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Myfreetaxes com Example. Myfreetaxes com You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Myfreetaxes com Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Myfreetaxes com Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Myfreetaxes com Long-term care services. Myfreetaxes com   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Myfreetaxes com This amount will be reported as wages in box 1 of your Form W-2. Myfreetaxes com Health reimbursement arrangement (HRA). Myfreetaxes com   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Myfreetaxes com This is because an HRA is funded solely by the employer. Myfreetaxes com Retired public safety officers. Myfreetaxes com   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Myfreetaxes com This applies only to distributions that would otherwise be included in income. Myfreetaxes com Medicare A. Myfreetaxes com   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Myfreetaxes com The payroll tax paid for Medicare A is not a medical expense. Myfreetaxes com   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Myfreetaxes com In this situation you can include the premiums you paid for Medicare A as a medical expense. Myfreetaxes com Medicare B. Myfreetaxes com   Medicare B is supplemental medical insurance. Myfreetaxes com Premiums you pay for Medicare B are a medical expense. Myfreetaxes com Check the information you received from the Social Security Administration to find out your premium. Myfreetaxes com Medicare D. Myfreetaxes com    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Myfreetaxes com You can include as a medical expense premiums you pay for Medicare D. Myfreetaxes com Prepaid insurance premiums. Myfreetaxes com   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Myfreetaxes com Unused sick leave used to pay premiums. Myfreetaxes com   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Myfreetaxes com You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Myfreetaxes com You can include this cost of continuing participation in the health plan as a medical expense. Myfreetaxes com   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Myfreetaxes com You cannot include this cost of continuing participation in that health plan as a medical expense. Myfreetaxes com Table 21-1. Myfreetaxes com Medical and Dental Expenses Checklist. Myfreetaxes com See Publication 502 for more information about these and other expenses. Myfreetaxes com You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Myfreetaxes com ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Myfreetaxes com ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Myfreetaxes com Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Myfreetaxes com , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Myfreetaxes com Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Myfreetaxes com See Nursing home , later. Myfreetaxes com You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Myfreetaxes com You can include the cost of such lodging while away from home if all of the following requirements are met. Myfreetaxes com The lodging is primarily for and essential to medical care. Myfreetaxes com The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Myfreetaxes com The lodging is not lavish or extravagant under the circumstances. Myfreetaxes com There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Myfreetaxes com The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Myfreetaxes com You can include lodging for a person traveling with the person receiving the medical care. Myfreetaxes com For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Myfreetaxes com Meals are not included. Myfreetaxes com Nursing home. Myfreetaxes com   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Myfreetaxes com This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Myfreetaxes com   Do not include the cost of meals and lodging if the reason for being in the home is personal. Myfreetaxes com You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Myfreetaxes com Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Myfreetaxes com You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Myfreetaxes com Car expenses. Myfreetaxes com   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Myfreetaxes com You cannot include depreciation, insurance, general repair, or maintenance expenses. Myfreetaxes com   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Myfreetaxes com    You can also include parking fees and tolls. Myfreetaxes com You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Myfreetaxes com Example. Myfreetaxes com In 2013, Bill Jones drove 2,800 miles for medical reasons. Myfreetaxes com He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Myfreetaxes com He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Myfreetaxes com He figures the actual expenses first. Myfreetaxes com He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Myfreetaxes com He then figures the standard mileage amount. Myfreetaxes com He multiplies 2,800 miles by 24 cents a mile for a total of $672. Myfreetaxes com He then adds the $100 tolls and parking for a total of $772. Myfreetaxes com Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Myfreetaxes com Transportation expenses you cannot include. Myfreetaxes com   You cannot include in medical expenses the cost of transportation in the following situations. Myfreetaxes com Going to and from work, even if your condition requires an unusual means of transportation. Myfreetaxes com Travel for purely personal reasons to another city for an operation or other medical care. Myfreetaxes com Travel that is merely for the general improvement of one's health. Myfreetaxes com The costs of operating a specially equipped car for other than medical reasons. Myfreetaxes com Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Myfreetaxes com (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Myfreetaxes com ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Myfreetaxes com How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Myfreetaxes com Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Myfreetaxes com This includes payments from Medicare. Myfreetaxes com Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Myfreetaxes com Example. Myfreetaxes com You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Myfreetaxes com The insurance you receive for the hospital and doctors' bills is more than their charges. Myfreetaxes com In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Myfreetaxes com Health reimbursement arrangement (HRA). Myfreetaxes com   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Myfreetaxes com An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Myfreetaxes com Other reimbursements. Myfreetaxes com   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Myfreetaxes com ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Myfreetaxes com   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Myfreetaxes com See How Do You Figure and Report the Deduction on Your Tax Return , later. Myfreetaxes com   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Myfreetaxes com You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Myfreetaxes com Excess reimbursement. Myfreetaxes com   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Myfreetaxes com You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Myfreetaxes com Premiums paid by you. Myfreetaxes com   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Myfreetaxes com Generally, you do not include the excess reimbursement in your gross income. Myfreetaxes com Premiums paid by you and your employer. Myfreetaxes com   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Myfreetaxes com   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Myfreetaxes com Reimbursement in a later year. Myfreetaxes com   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Myfreetaxes com   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Myfreetaxes com For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Myfreetaxes com Figure 21-A. Myfreetaxes com Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Myfreetaxes com Figure 21-A. Myfreetaxes com Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Myfreetaxes com   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Myfreetaxes com 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Myfreetaxes com However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Myfreetaxes com Example. Myfreetaxes com For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Myfreetaxes com You cannot deduct the $500 because it is less than 10% of your AGI. Myfreetaxes com If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Myfreetaxes com Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Myfreetaxes com If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Myfreetaxes com See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Myfreetaxes com Future medical expenses. Myfreetaxes com   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Myfreetaxes com If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Myfreetaxes com How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Myfreetaxes com What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Myfreetaxes com You cannot claim medical expenses on Form 1040A or Form 1040EZ. Myfreetaxes com If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Myfreetaxes com Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Myfreetaxes com This should be your expenses that were not reimbursed by insurance or any other sources. Myfreetaxes com Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Myfreetaxes com 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Myfreetaxes com Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Myfreetaxes com If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Myfreetaxes com You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Myfreetaxes com Impairment-related expenses defined. Myfreetaxes com   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Myfreetaxes com Where to report. Myfreetaxes com   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Myfreetaxes com   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Myfreetaxes com Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Myfreetaxes com Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Myfreetaxes com Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Myfreetaxes com Example. Myfreetaxes com You are blind. Myfreetaxes com You must use a reader to do your work. Myfreetaxes com You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Myfreetaxes com The reader's services are only for your work. Myfreetaxes com You can deduct your expenses for the reader as business expenses. Myfreetaxes com Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Myfreetaxes com For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Myfreetaxes com The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Myfreetaxes com You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Myfreetaxes com You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Myfreetaxes com If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Myfreetaxes com But if any of the following applies, do not use that worksheet. Myfreetaxes com You had more than one source of income subject to self-employment tax. Myfreetaxes com You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Myfreetaxes com You are using amounts paid for qualified long-term care insurance to figure the deduction. Myfreetaxes com If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Myfreetaxes com Note. Myfreetaxes com When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Myfreetaxes com If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Myfreetaxes com Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Myfreetaxes com Where to report. Myfreetaxes com    You take this deduction on Form 1040. Myfreetaxes com If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Myfreetaxes com 5% if either you or your spouse was age 65 or older). Myfreetaxes com See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Myfreetaxes com Prev  Up  Next   Home   More Online Publications