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Turbotax 2009 download free Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Turbotax 2009 download free The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. Turbotax 2009 download free If you are requesting relief for more than three tax years, you must file an additional Form 8857. Turbotax 2009 download free The IRS will review your Form 8857 and let you know if you qualify. Turbotax 2009 download free A completed Form 8857 is shown later. Turbotax 2009 download free When to file Form 8857. Turbotax 2009 download free   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. Turbotax 2009 download free The following are some of the ways you may become aware of such a liability. Turbotax 2009 download free The IRS is examining your tax return and proposing to increase your tax liability. Turbotax 2009 download free The IRS sends you a notice. Turbotax 2009 download free   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. Turbotax 2009 download free (But see the exceptions below for different filing deadlines that apply. Turbotax 2009 download free ) For this reason, do not delay filing because you do not have all the documentation. Turbotax 2009 download free   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. Turbotax 2009 download free The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. Turbotax 2009 download free This includes the filing of a proof of claim in a bankruptcy proceeding. Turbotax 2009 download free The filing of a suit by the United States against you to collect the joint liability. Turbotax 2009 download free The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. Turbotax 2009 download free The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Turbotax 2009 download free Exception for equitable relief. Turbotax 2009 download free   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Turbotax 2009 download free irs. Turbotax 2009 download free gov/irb/2011-32_IRB/ar11. Turbotax 2009 download free html) expanding the amount of time to request equitable relief. Turbotax 2009 download free The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. Turbotax 2009 download free Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Turbotax 2009 download free In certain cases, the 10-year period is suspended. Turbotax 2009 download free The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Turbotax 2009 download free See Pub. Turbotax 2009 download free 594, The IRS Collection Process, for details. Turbotax 2009 download free Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Turbotax 2009 download free But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. Turbotax 2009 download free See Pub. Turbotax 2009 download free 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Turbotax 2009 download free Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. Turbotax 2009 download free Exception for relief based on community property laws. Turbotax 2009 download free   If you are requesting relief based on community property laws, a different filing deadline applies. Turbotax 2009 download free See Relief from liability arising from community property law discussed later under Community Property Laws . Turbotax 2009 download free Form 8857 filed by or on behalf of a decedent. Turbotax 2009 download free   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Turbotax 2009 download free An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Turbotax 2009 download free For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. Turbotax 2009 download free Situations in which you are not entitled to relief. Turbotax 2009 download free   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Turbotax 2009 download free In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. Turbotax 2009 download free In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. Turbotax 2009 download free You entered into an offer in compromise with the IRS. Turbotax 2009 download free You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Turbotax 2009 download free Exception for agreements relating to TEFRA partnership proceedings. Turbotax 2009 download free   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. Turbotax 2009 download free (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Turbotax 2009 download free ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). Turbotax 2009 download free Transferee liability not affected by innocent spouse relief provisions. Turbotax 2009 download free   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Turbotax 2009 download free Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. Turbotax 2009 download free Example. Turbotax 2009 download free Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Turbotax 2009 download free Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Turbotax 2009 download free In August 2010, the IRS assessed a deficiency for the 2008 return. Turbotax 2009 download free The items causing the deficiency belong to Herb. Turbotax 2009 download free Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Turbotax 2009 download free However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Turbotax 2009 download free The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Turbotax 2009 download free There are no exceptions, even for victims of spousal abuse or domestic violence. Turbotax 2009 download free We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Turbotax 2009 download free If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. Turbotax 2009 download free However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. Turbotax 2009 download free If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Turbotax 2009 download free Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. Turbotax 2009 download free The IRS sends you a final determination letter regarding your request for relief. Turbotax 2009 download free You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Turbotax 2009 download free If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. Turbotax 2009 download free The United States Tax Court is an independent judicial body and is not part of the IRS. Turbotax 2009 download free You must file a petition with the United States Tax Court in order for it to review your request for relief. Turbotax 2009 download free You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Turbotax 2009 download free If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Turbotax 2009 download free You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. Turbotax 2009 download free ustaxcourt. Turbotax 2009 download free gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. Turbotax 2009 download free Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax 2009 download free Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax 2009 download free 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. Turbotax 2009 download free Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. Turbotax 2009 download free Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. Turbotax 2009 download free You did not file a joint return for the tax year. Turbotax 2009 download free You did not include the item of community income in gross income. Turbotax 2009 download free The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Turbotax 2009 download free Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Turbotax 2009 download free Your spouse's (or former spouse's) distributive share of partnership income. Turbotax 2009 download free Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Turbotax 2009 download free Use the appropriate community property law to determine what is separate property. Turbotax 2009 download free Any other income that belongs to your spouse (or former spouse) under community property law. Turbotax 2009 download free You establish that you did not know of, and had no reason to know of, that community income. Turbotax 2009 download free See  Actual Knowledge or Reason To Know , below. Turbotax 2009 download free Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Turbotax 2009 download free See Indications of unfairness for liability arising from community property law, later. Turbotax 2009 download free Actual knowledge or reason to know. Turbotax 2009 download free   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. Turbotax 2009 download free Amount of community income unknown. Turbotax 2009 download free   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. Turbotax 2009 download free Not knowing the specific amount is not a basis for relief. Turbotax 2009 download free Reason to know. Turbotax 2009 download free   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Turbotax 2009 download free The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Turbotax 2009 download free The financial situation of you and your spouse (or former spouse). Turbotax 2009 download free Your educational background and business experience. Turbotax 2009 download free Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Turbotax 2009 download free Indications of unfairness for liability arising from community property law. Turbotax 2009 download free   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. Turbotax 2009 download free   The following are examples of factors the IRS will consider. Turbotax 2009 download free Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Turbotax 2009 download free Whether your spouse (or former spouse) deserted you. Turbotax 2009 download free Whether you and your spouse have been divorced or separated. Turbotax 2009 download free  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Turbotax 2009 download free Benefit from omitted item of community income. Turbotax 2009 download free   A benefit includes normal support, but does not include de minimis (small) amounts. Turbotax 2009 download free Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. Turbotax 2009 download free   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. Turbotax 2009 download free Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). Turbotax 2009 download free How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Turbotax 2009 download free Fill in Form 8857 according to the instructions. Turbotax 2009 download free For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. Turbotax 2009 download free However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. Turbotax 2009 download free The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. Turbotax 2009 download free Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Turbotax 2009 download free Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Turbotax 2009 download free However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Turbotax 2009 download free The IRS can collect these amounts from either you or your spouse (or former spouse). Turbotax 2009 download free You must meet all of the following conditions to qualify for innocent spouse relief. Turbotax 2009 download free You filed a joint return. Turbotax 2009 download free There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Turbotax 2009 download free You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). Turbotax 2009 download free See Actual Knowledge or Reason To Know, later. Turbotax 2009 download free Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Turbotax 2009 download free See Indications of Unfairness for Innocent Spouse Relief , later. Turbotax 2009 download free Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. Turbotax 2009 download free A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Turbotax 2009 download free Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. Turbotax 2009 download free Erroneous Items Erroneous items are either of the following. Turbotax 2009 download free Unreported income. Turbotax 2009 download free This is any gross income item received by your spouse (or former spouse) that is not reported. Turbotax 2009 download free Incorrect deduction, credit, or basis. Turbotax 2009 download free This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Turbotax 2009 download free The following are examples of erroneous items. Turbotax 2009 download free The expense for which the deduction is taken was never paid or incurred. Turbotax 2009 download free For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. Turbotax 2009 download free The expense does not qualify as a deductible expense. Turbotax 2009 download free For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Turbotax 2009 download free Fines are not deductible. Turbotax 2009 download free No factual argument can be made to support the deductibility of the expense. Turbotax 2009 download free For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. Turbotax 2009 download free Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. Turbotax 2009 download free Actual knowledge. Turbotax 2009 download free   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Turbotax 2009 download free You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Turbotax 2009 download free For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Turbotax 2009 download free Reason to know. 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Turbotax 2009 download free At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Turbotax 2009 download free The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. Turbotax 2009 download free You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. Turbotax 2009 download free The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Turbotax 2009 download free The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. 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Turbotax 2009 download free ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. Turbotax 2009 download free Members of the same household. Turbotax 2009 download free   You and your spouse are not members of the same household if you are living apart and are estranged. Turbotax 2009 download free However, you and your spouse are considered members of the same household if any of the following conditions are met. Turbotax 2009 download free You and your spouse reside in the same dwelling. Turbotax 2009 download free You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. 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Turbotax 2009 download free Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Turbotax 2009 download free Exception for spousal abuse or domestic violence. Turbotax 2009 download free   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. Turbotax 2009 download free   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. Turbotax 2009 download free However, you may be required to file a separate return for that tax year. 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Turbotax 2009 download free This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. Turbotax 2009 download free If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. Turbotax 2009 download free Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. Turbotax 2009 download free Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. Turbotax 2009 download free An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Turbotax 2009 download free For example, your joint 2009 return shows that you and your spouse owed $5,000. Turbotax 2009 download free You paid $2,000 with the return. Turbotax 2009 download free You have an underpaid tax of $3,000. Turbotax 2009 download free Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Turbotax 2009 download free You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax 2009 download free You have an understated tax or an underpaid tax. Turbotax 2009 download free You did not pay the tax. Turbotax 2009 download free However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Turbotax 2009 download free You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. Turbotax 2009 download free See Factors for Determining Whether To Grant Equitable Relief, later. Turbotax 2009 download free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax 2009 download free A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Turbotax 2009 download free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax 2009 download free See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Turbotax 2009 download free You did not file or fail to file your return with the intent to commit fraud. Turbotax 2009 download free The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. Turbotax 2009 download free If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Turbotax 2009 download free If the item is titled in your name, the item is presumed to be attributable to you. Turbotax 2009 download free However, you can rebut this presumption based on the facts and circumstances. Turbotax 2009 download free You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. Turbotax 2009 download free If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). Turbotax 2009 download free You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. Turbotax 2009 download free If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. Turbotax 2009 download free Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. Turbotax 2009 download free The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Turbotax 2009 download free The IRS will consider all factors and weigh them appropriately. Turbotax 2009 download free Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Turbotax 2009 download free Whether you are separated (whether legally or not) or divorced from your spouse. Turbotax 2009 download free A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Turbotax 2009 download free A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Turbotax 2009 download free Whether you would suffer a significant economic hardship if relief is not granted. Turbotax 2009 download free (In other words, you would not be able to pay your reasonable basic living expenses. Turbotax 2009 download free ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Turbotax 2009 download free This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. Turbotax 2009 download free Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Turbotax 2009 download free (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Turbotax 2009 download free ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. Turbotax 2009 download free Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. Turbotax 2009 download free Knowledge or reason to know. Turbotax 2009 download free   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. Turbotax 2009 download free   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. Turbotax 2009 download free Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Turbotax 2009 download free Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Turbotax 2009 download free This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Turbotax 2009 download free Reason to know. Turbotax 2009 download free   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. Turbotax 2009 download free Example. Turbotax 2009 download free You and your spouse filed a joint 2009 return. Turbotax 2009 download free That return showed you owed $10,000. Turbotax 2009 download free You had $5,000 of your own money and you took out a loan to pay the other $5,000. Turbotax 2009 download free You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Turbotax 2009 download free Without telling you, your spouse took the $5,000 loan and spent it on himself. Turbotax 2009 download free You and your spouse were divorced in 2010. Turbotax 2009 download free In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Turbotax 2009 download free These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Turbotax 2009 download free The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. Turbotax 2009 download free Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. Turbotax 2009 download free Whether your spouse (or former spouse) abused you. Turbotax 2009 download free Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Turbotax 2009 download free Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Turbotax 2009 download free Not permitted under separation of liability relief. Turbotax 2009 download free Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Turbotax 2009 download free Proof Required The IRS will only refund payments you made with your own money. Turbotax 2009 download free However, you must provide proof that you made the payments with your own money. Turbotax 2009 download free Examples of proof are a copy of your bank statement or a canceled check. Turbotax 2009 download free No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. Turbotax 2009 download free Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Turbotax 2009 download free Underpaid tax. Turbotax 2009 download free   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. Turbotax 2009 download free However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. Turbotax 2009 download free For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Turbotax 2009 download free   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Turbotax 2009 download free Understated tax. Turbotax 2009 download free   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. Turbotax 2009 download free You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. Turbotax 2009 download free Only installment payments made after the date you filed Form 8857 are eligible for a refund. Turbotax 2009 download free   The amount of the refund is subject to the limit discussed next. Turbotax 2009 download free Limit on Amount of Refund The amount of your refund is limited. Turbotax 2009 download free Read the following chart to find out the limit. Turbotax 2009 download free IF you file Form 8857. Turbotax 2009 download free . Turbotax 2009 download free . Turbotax 2009 download free THEN the refund cannot be more than. Turbotax 2009 download free . Turbotax 2009 download free . Turbotax 2009 download free Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. Turbotax 2009 download free After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. Turbotax 2009 download free Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Turbotax 2009 download free Janie and Joe Boulder filed a joint tax return for 2007. Turbotax 2009 download free They claimed one dependency exemption for their son Michael. Turbotax 2009 download free Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Turbotax 2009 download free Janie did not know about the award when the return was filed. Turbotax 2009 download free They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Turbotax 2009 download free Janie and Joe were divorced on May 13, 2009. Turbotax 2009 download free In February 2010, Janie filed her 2009 federal income tax return as head of household. Turbotax 2009 download free She expected a refund of $1,203. Turbotax 2009 download free In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. Turbotax 2009 download free Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Turbotax 2009 download free Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Turbotax 2009 download free Janie believes she meets the third condition. Turbotax 2009 download free She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. Turbotax 2009 download free Janie believes she meets the fourth condition. Turbotax 2009 download free She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Turbotax 2009 download free Joe spent it on personal items for his use only. Turbotax 2009 download free Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. Turbotax 2009 download free In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Turbotax 2009 download free Part I Line 1. Turbotax 2009 download free   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Turbotax 2009 download free Line 2. Turbotax 2009 download free   She checks the box because she wants a refund. Turbotax 2009 download free Note. Turbotax 2009 download free Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. Turbotax 2009 download free Line 3. Turbotax 2009 download free   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Turbotax 2009 download free Line 4. Turbotax 2009 download free   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Turbotax 2009 download free Line 5. Turbotax 2009 download free   She skips this line because she checked the “Yes” box on line 4. Turbotax 2009 download free Part II Line 6. Turbotax 2009 download free   She enters her name, address, social security number, county, and best daytime phone number. Turbotax 2009 download free Part III Line 7. Turbotax 2009 download free   She enters Joe's name, address, social security number, and best daytime phone number. Turbotax 2009 download free Line 8. Turbotax 2009 download free   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Turbotax 2009 download free ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Turbotax 2009 download free Line 9. Turbotax 2009 download free   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. Turbotax 2009 download free Line 10. Turbotax 2009 download free   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Turbotax 2009 download free Line 11. Turbotax 2009 download free   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Turbotax 2009 download free Line 12. Turbotax 2009 download free   She checks the “Yes” box because she signed the 2007 joint tax return. Turbotax 2009 download free Line 13. Turbotax 2009 download free   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. Turbotax 2009 download free Part IV Line 14. Turbotax 2009 download free   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Turbotax 2009 download free ” Line 15. Turbotax 2009 download free   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. Turbotax 2009 download free She explains this in the space provided. Turbotax 2009 download free Line 16. Turbotax 2009 download free   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Turbotax 2009 download free She also lists Joe's income. Turbotax 2009 download free Under “Type of Income” she enters “wages. Turbotax 2009 download free ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Turbotax 2009 download free ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Turbotax 2009 download free ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Turbotax 2009 download free Line 17. Turbotax 2009 download free   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Turbotax 2009 download free Line 18. Turbotax 2009 download free   She checks the “No” box because, when the return was signed, she was not having financial problems. Turbotax 2009 download free Line 19. Turbotax 2009 download free   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Turbotax 2009 download free She provides additional information in the space provided. Turbotax 2009 download free Line 20. Turbotax 2009 download free   She checks the “No” box because Joe has never transferred money or property to her. Turbotax 2009 download free Part V Line 21. Turbotax 2009 download free   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. Turbotax 2009 download free Line 22. Turbotax 2009 download free   She enters her average monthly income for her entire household. Turbotax 2009 download free Line 23. Turbotax 2009 download free   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. Turbotax 2009 download free Signing and mailing Form 8857. Turbotax 2009 download free    Janie signs and dates the form. Turbotax 2009 download free She attaches the copy of her divorce decree (not illustrated) required by line 8. Turbotax 2009 download free Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Turbotax 2009 download free This image is too large to be displayed in the current screen. Turbotax 2009 download free Please click the link to view the image. Turbotax 2009 download free Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Turbotax 2009 download free Please click the link to view the image. Turbotax 2009 download free Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Turbotax 2009 download free Please click the link to view the image. Turbotax 2009 download free Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Turbotax 2009 download free Please click the link to view the image. Turbotax 2009 download free Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Turbotax 2009 download free But do not rely on these flowcharts alone. Turbotax 2009 download free Also read the earlier discussions. Turbotax 2009 download free Figure A. Turbotax 2009 download free Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Turbotax 2009 download free "Do You Qualify for Innocent Spouse Relief?" Figure B. Turbotax 2009 download free Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Turbotax 2009 download free "Do You Qualify for Separation of Liability Relief?" Figure C. Turbotax 2009 download free Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Turbotax 2009 download free Please click the link to view the image. Turbotax 2009 download free "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
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What is the simplest form to use to file my taxes?

Note: If you are going to be filing using tax preparation software or through IRS Free File program (does not include FreeFile Fillable Forms) the tax preparation software you are using will determine the simplest form for you.

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  • All income documents
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  • Federal income tax withheld

Estimated Completion Time: 17 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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The Turbotax 2009 Download Free

Turbotax 2009 download free Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Turbotax 2009 download free A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Turbotax 2009 download free A loss may or may not be deductible. Turbotax 2009 download free These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Turbotax 2009 download free Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Turbotax 2009 download free Table of Contents 13. Turbotax 2009 download free   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Turbotax 2009 download free   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Turbotax 2009 download free   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Turbotax 2009 download free More information. Turbotax 2009 download free Special SituationsException for sales to related persons. Turbotax 2009 download free Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Turbotax 2009 download free   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Turbotax 2009 download free Exception 2. Turbotax 2009 download free File Form 1099-B or Form 1099-S with the IRS. Turbotax 2009 download free Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications