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Taxact.com 2012

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Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Taxact.com 2012 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Taxact.com 2012 . Taxact.com 2012 What is joint and several liability? . Taxact.com 2012 How can I get relief from joint and several liability? . Taxact.com 2012 What are the rules for innocent spouse relief? . Taxact.com 2012 What are erroneous items? . Taxact.com 2012 What is an understated tax? . Taxact.com 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Taxact.com 2012 What are the rules for separation of liability relief? . Taxact.com 2012 Why would a request for separation of liability relief be denied? . Taxact.com 2012 What are the rules for equitable relief? . Taxact.com 2012 How do state community property laws affect my ability to qualify for relief? . Taxact.com 2012 How do I request relief? . Taxact.com 2012 When should I file Form 8857? . Taxact.com 2012 Where should I file Form 8857? . Taxact.com 2012 I am currently undergoing an examination of my return. Taxact.com 2012 How do I request innocent spouse relief? . Taxact.com 2012 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Taxact.com 2012 What is injured spouse relief? . Taxact.com 2012 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. Taxact.com 2012 This is called joint and several liability. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Taxact.com 2012 ” Each type has different requirements. Taxact.com 2012 They are explained separately below. Taxact.com 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Taxact.com 2012 You must have filed a joint return which has an understated tax. Taxact.com 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Taxact.com 2012 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. Taxact.com 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Taxact.com 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Taxact.com 2012 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. Taxact.com 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Taxact.com 2012 For example, you reported total tax on your 2008 return of $2,500. Taxact.com 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Taxact.com 2012 You have a $500 understated tax. Taxact.com 2012 No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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. Taxact.com 2012 ” Each type has different requirements. Taxact.com 2012 They are explained separately below. Taxact.com 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Taxact.com 2012 You must have filed a joint return which has an understated tax. Taxact.com 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Taxact.com 2012 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. Taxact.com 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Taxact.com 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Taxact.com 2012 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. Taxact.com 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Taxact.com 2012 For example, you reported total tax on your 2008 return of $2,500. Taxact.com 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Taxact.com 2012 You have a $500 understated tax. Taxact.com 2012 No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Taxact.com 2012 You must have filed a joint return which has an understated tax. Taxact.com 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Taxact.com 2012 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. Taxact.com 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Taxact.com 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Taxact.com 2012 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. Taxact.com 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Taxact.com 2012 For example, you reported total tax on your 2008 return of $2,500. Taxact.com 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Taxact.com 2012 You have a $500 understated tax. Taxact.com 2012 No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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. Taxact.com 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Taxact.com 2012 For example, you reported total tax on your 2008 return of $2,500. Taxact.com 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Taxact.com 2012 You have a $500 understated tax. Taxact.com 2012 No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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. Taxact.com 2012 For example, you reported total tax on your 2008 return of $2,500. Taxact.com 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Taxact.com 2012 You have a $500 understated tax. Taxact.com 2012 No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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). Taxact.com 2012 The understated tax allocated to you is generally the amount you are responsible for. Taxact.com 2012 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. Taxact.com 2012 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. Taxact.com 2012 (Under this rule, you are no longer married if you are widowed. Taxact.com 2012 ) 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. Taxact.com 2012 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. Taxact.com 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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. Taxact.com 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact.com 2012 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). Taxact.com 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact.com 2012 Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Taxact.com 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact.com 2012 You have an understated tax or underpaid tax. Taxact.com 2012 See Note later. Taxact.com 2012 You did not pay the tax. Taxact.com 2012 However, see Refunds , earlier, for exceptions. Taxact.com 2012 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. Taxact.com 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact.com 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact.com 2012 You did not file or fail to file your return with the intent to commit fraud. Taxact.com 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Taxact.com 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Taxact.com 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Taxact.com 2012 Note. Taxact.com 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Taxact.com 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Taxact.com 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or resume collecting from you. Taxact.com 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Taxact.com 2012 See Publication 594 for more information. Taxact.com 2012 Injured spouse relief is different from innocent spouse relief. Taxact.com 2012 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. Taxact.com 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Taxact.com 2012 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). Taxact.com 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Taxact.com 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Taxact.com 2012 Note. Taxact.com 2012 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. Taxact.com 2012 . Taxact.com 2012 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. Taxact.com 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact.com 2012 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. Taxact.com 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Taxact.com 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Taxact.com 2012 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. Taxact.com 2012 If you are requesting equitable relief, see Exception for equitable relief. Taxact.com 2012 under How To Request Relief, earlier, for when to file Form 8857. Taxact.com 2012 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. Taxact.com 2012 Use the address or fax number shown in the Instructions for Form 8857. Taxact.com 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Taxact.com 2012 Do not file it with the employee assigned to examine your return. Taxact.com 2012 Generally, the IRS has 10 years to collect an amount you owe. Taxact.com 2012 This is the collection statute of limitations. Taxact.com 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Taxact.com 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Taxact.com 2012 But interest and penalties continue to accrue. Taxact.com 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Taxact.com 2012 This includes the time the Tax Court is considering your request. Taxact.com 2012 After your case is resolved, the IRS can begin or
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The Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 Index A Adoption Child tax credit, Adopted child. Taxact.com 2012 (see also Child tax credit) Afghanistan, Afghanistan area. Taxact.com 2012 Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Taxact.com 2012 Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Taxact.com 2012 Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Taxact.com 2012 Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Taxact.com 2012 Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Taxact.com 2012 Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Taxact.com 2012 Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Taxact.com 2012 Social security number, Social security number. Taxact.com 2012 Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Taxact.com 2012 Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Taxact.com 2012 (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Taxact.com 2012 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Taxact.com 2012 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Taxact.com 2012 , Nontaxable combat pay election. Taxact.com 2012 Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Taxact.com 2012 G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Taxact.com 2012 Definition of, Away from home. Taxact.com 2012 Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Taxact.com 2012 I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Taxact.com 2012 Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Taxact.com 2012 Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Taxact.com 2012 , Joint returns. Taxact.com 2012 , Joint returns. Taxact.com 2012 K Kosovo, The Kosovo area. Taxact.com 2012 M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Taxact.com 2012 , Spouse in missing status. Taxact.com 2012 , Missing status. Taxact.com 2012 Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Taxact.com 2012 Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Taxact.com 2012 Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Taxact.com 2012 R Reimbursements Employee business expenses, Reimbursement. Taxact.com 2012 Moving and storage, Services or reimbursements provided by the government. Taxact.com 2012 Uniforms, Uniforms Reservists, Armed Forces reservists. Taxact.com 2012 Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Taxact.com 2012 Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Taxact.com 2012 Spouse Deadline extension, Spouses. Taxact.com 2012 Died, Spouse died during the year. Taxact.com 2012 Incapacitated, Spouse incapacitated. Taxact.com 2012 Missing, Spouse in missing status. Taxact.com 2012 Nonresident alien, Treating nonresident alien spouse as resident alien. Taxact.com 2012 Overseas, Spouse overseas. Taxact.com 2012 State bonus payments, State bonus payments. Taxact.com 2012 T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Taxact.com 2012 Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Taxact.com 2012 Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Taxact.com 2012 Prev  Up     Home   More Online Publications