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Turbotax Index A Absence, temporary, Temporary absences. Turbotax Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Turbotax , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Turbotax No exemption for spouse, Alimony paid. Turbotax Annual exclusion, gift tax, Annual exclusion. Turbotax Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Turbotax Considered unmarried, Unmarried persons. Turbotax Archer MSA, Archer medical savings account (MSA). Turbotax Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Turbotax Benefits paid under QDROs, Benefits paid to a child or other dependent. Turbotax , Benefits paid to a spouse or former spouse. Turbotax Birth of dependent, Death or birth. Turbotax C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Turbotax Child support Alimony, difference from, Child support. Turbotax Clearly associated with contingency, Clearly associated with a contingency. Turbotax Contingency relating to child, Contingency relating to your child. Turbotax Payment specifically designated as, Specifically designated as child support. Turbotax Child support under pre-1985 agreement, Child support under pre-1985 agreement. Turbotax Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Turbotax Claiming parent, when child is head of household, Special rule for parent. Turbotax Custody of, Custodial parent and noncustodial parent. Turbotax Death of child Head of household, qualifying person to file as, Death or birth. Turbotax Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Turbotax States, Community property states. Turbotax Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Turbotax Nondeductible expenses, Nondeductible expenses. Turbotax Custody of child, Custodial parent and noncustodial parent. Turbotax D Death of dependent, Death or birth. Turbotax Death of recipient spouse. Turbotax , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Turbotax Deductions Alimony paid, Deducting alimony paid. Turbotax Alimony recapture, Deducting the recapture. Turbotax Limits on IRAs, IRA contribution and deduction limits. Turbotax Marital, Marital deduction. Turbotax Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Turbotax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Turbotax Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Turbotax Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Turbotax Invalid, Invalid decree. Turbotax Unmarried persons, Unmarried persons. Turbotax Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Turbotax Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Turbotax Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Turbotax Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Turbotax Filing status, Filing Status, More information. Turbotax Head of household, Requirements. Turbotax Form 1040 Deducting alimony paid, Deducting alimony paid. Turbotax Reporting alimony received, Reporting alimony received. Turbotax Form 1040X Annulment, decree of, Unmarried persons. Turbotax Form 8332 Release of exemption to noncustodial parent, Written declaration. Turbotax Form 8379 Injured spouse, Injured spouse. Turbotax Form 8857 Innocent spouse relief, Relief from joint liability. Turbotax Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Turbotax Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Turbotax , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Turbotax Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Turbotax Expenses for, as alimony (Table 4), Table 4. Turbotax Expenses for a Jointly-Owned Home Sale of, Sale of home. Turbotax HSAs (Health savings accounts), Health savings account (HSA). Turbotax I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Turbotax Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Turbotax Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Turbotax Innocent spouse relief, Relief from joint liability. Turbotax Insurance premiums, Life insurance premiums. Turbotax Invalid decree, Invalid decree. Turbotax IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Turbotax Itemized deductions on separate returns, Itemized deductions. Turbotax ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Turbotax Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Turbotax Change to separate return, Separate returns after joint return. Turbotax Divorced taxpayers, Divorced taxpayers. Turbotax Exemption for spouse, Joint return. Turbotax Joint and individual liability, Joint and individual liability. Turbotax Relief from joint liability, Relief from joint liability. Turbotax Signing, Signing a joint return. Turbotax Jointly-owned home Alimony payments for, Payments for jointly-owned home. Turbotax Expenses for, as alimony (Table 4), Table 4. Turbotax Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Turbotax K Kidnapped child Head of household status and, Kidnapped child. Turbotax L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Turbotax M Marital community, ending, Ending the Marital Community Marital status, Marital status. Turbotax Married persons, Married persons. Turbotax Medical savings accounts (MSAs), Archer medical savings account (MSA). Turbotax Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Turbotax MSAs (Medical savings accounts), Archer medical savings account (MSA). Turbotax N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Turbotax Nonresident aliens Joint returns, Nonresident alien. Turbotax Withholding, Withholding on nonresident aliens. Turbotax P Parent Head of household, claim for, Special rule for parent. Turbotax Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Turbotax Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Turbotax , Benefits paid to a spouse or former spouse. Turbotax Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Turbotax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Turbotax Table 2, Table 2. Turbotax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Turbotax Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Turbotax Spouse's debts, applied to, Tax refund applied to spouse's debts. Turbotax Release of exemption to noncustodial parent, Written declaration. Turbotax Revocation, Revocation of release of claim to an exemption. Turbotax Relief from joint liability, Reminders, Relief from joint liability. Turbotax Relief from separate return liability Community income, Relief from liability arising from community property law. Turbotax Reporting requirements Alimony received, Reporting alimony received. Turbotax Returns Amended return required, Unmarried persons. Turbotax Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Turbotax S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Turbotax Separate maintenance decrees, Unmarried persons. Turbotax , Divorce or separation instrument. Turbotax , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Turbotax Community or separate income, Community or separate income. Turbotax Exemption for spouse, Separate return. Turbotax Itemized deductions, Itemized deductions. Turbotax Relief from liability, Relief from liability arising from community property law. Turbotax Separate liability, Separate liability. Turbotax Tax consequences, Separate returns may give you a higher tax. Turbotax Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Turbotax Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Turbotax Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Turbotax Spouse Defined for purposes of alimony, Spouse or former spouse. Turbotax Refund applied to debts, Tax refund applied to spouse's debts. Turbotax Statute of limitations Amended return, Unmarried persons. Turbotax Injured spouse allocation, Injured spouse. Turbotax T Tables and figures Exemption for dependents (Table 3), Table 3. Turbotax Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Turbotax Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Turbotax Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Turbotax Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Turbotax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Turbotax Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Turbotax Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Turbotax , Payments to a third party. Turbotax Property settlements, transfers to, Transfers to third parties. Turbotax Tiebreaker rules, Tiebreaker rules. Turbotax TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Turbotax Unmarried persons, Unmarried persons. Turbotax W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Turbotax Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Turbotax Prev  Up     Home   More Online Publications
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The Turbotax

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