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Senior Tax Stimulus Check

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Senior Tax Stimulus Check

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Appleton  1901B East Capitol Dr.
Appleton, WI 54911 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(920) 996-4860 
Eau Claire  2403 Folsom St.
Eau Claire, WI  54703

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will open at 1:00 p.m. on 3/31**

 

**This office will close at 12:00 noon on 4/4**

 

Services Provided

(715) 836-8750 
Green Bay  440 Security  Boulevard
Green Bay, WI 54313 

Tuesday and Thursday-8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(920) 662-5999 
LaCrosse  425 State St.
LaCrosse, WI 54601 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed on 3/31**

 

    Services Provided

(608) 785-0246 
Madison  1242 Fourier Drive  
Suite 200
Madison, WI 53717 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(608) 829-5827 
Milwaukee  211 W. Wisconsin Ave.
Milwaukee, WI 53203 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(414) 231-2100 
Rothschild  10208 Park Plaza
Rothschild, WI 54474 

Monday-Friday 8:30 a.m.- 3:30 p.m.

 

Services Provided

(715) 355-4447 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (414) 231-2390 in Milwaukee or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
211 W. Wisconsin Ave.
Stop 4312 
Milwaukee, WI  53203

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

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