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Unemployment Tax

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Unemployment Tax

Unemployment tax 7. Unemployment tax   How To Get Tax Help Table of Contents Outside the U. Unemployment tax S. Unemployment tax Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Unemployment tax Free help with your tax return. Unemployment tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Unemployment tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Unemployment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployment tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Unemployment tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Unemployment tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Unemployment tax gov, download the IRS2Go app, or call 1-800-906-9887. Unemployment tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Unemployment tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Unemployment tax aarp. Unemployment tax org/money/taxaide or call 1-888-227-7669. Unemployment tax For more information on these programs, go to IRS. Unemployment tax gov and enter “VITA” in the search box. Unemployment tax Internet. Unemployment tax    IRS. Unemployment tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Unemployment tax Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployment tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Unemployment tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Unemployment tax gov or download the IRS2Go app and select the Refund Status option. Unemployment tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployment tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Unemployment tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployment tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployment tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Unemployment tax No need to wait on the phone or stand in line. Unemployment tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Unemployment tax When you reach the response screen, you can print the entire interview and the final response for your records. Unemployment tax New subject areas are added on a regular basis. Unemployment tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Unemployment tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Unemployment tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Unemployment tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Unemployment tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Unemployment tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Unemployment tax You can also ask the IRS to mail a return or an account transcript to you. Unemployment tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Unemployment tax gov or by calling 1-800-908-9946. Unemployment tax Tax return and tax account transcripts are generally available for the current year and the past three years. Unemployment tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Unemployment tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Unemployment tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Unemployment tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Unemployment tax gov and enter Where's My Amended Return? in the search box. Unemployment tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployment tax It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployment tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Unemployment tax gov. Unemployment tax Select the Payment tab on the front page of IRS. Unemployment tax gov for more information. Unemployment tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Unemployment tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Unemployment tax gov. Unemployment tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Unemployment tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Unemployment tax gov. Unemployment tax Request an Electronic Filing PIN by going to IRS. Unemployment tax gov and entering Electronic Filing PIN in the search box. Unemployment tax Download forms, instructions and publications, including accessible versions for people with disabilities. Unemployment tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Unemployment tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Unemployment tax An employee can answer questions about your tax account or help you set up a payment plan. Unemployment tax Before you visit, check the Office Locator on IRS. Unemployment tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Unemployment tax If you have a special need, such as a disability, you can request an appointment. Unemployment tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Unemployment tax Apply for an Employer Identification Number (EIN). Unemployment tax Go to IRS. Unemployment tax gov and enter Apply for an EIN in the search box. Unemployment tax Read the Internal Revenue Code, regulations, or other official guidance. Unemployment tax Read Internal Revenue Bulletins. Unemployment tax Sign up to receive local and national tax news and more by email. Unemployment tax Just click on “subscriptions” above the search box on IRS. Unemployment tax gov and choose from a variety of options. Unemployment tax Phone. Unemployment tax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Unemployment tax Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployment tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Unemployment tax gov, or download the IRS2Go app. Unemployment tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Unemployment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployment tax Most VITA and TCE sites offer free electronic filing. Unemployment tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Unemployment tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Unemployment tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Unemployment tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Unemployment tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployment tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployment tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Unemployment tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployment tax Note, the above information is for our automated hotline. Unemployment tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Unemployment tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Unemployment tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployment tax It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployment tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Unemployment tax You should receive your order within 10 business days. Unemployment tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Unemployment tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Unemployment tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Unemployment tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Unemployment tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Unemployment tax    Outside the U. Unemployment tax S. Unemployment tax If you are outside the United States, taxpayer assistance is available by calling the following U. Unemployment tax S Embassies or consulates. Unemployment tax    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Unemployment tax   If you are in a U. Unemployment tax S. Unemployment tax territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Unemployment tax S. Unemployment tax Virgin Islands) and have a tax question, you can call 1-800-829-1040. Unemployment tax Walk-in. Unemployment tax   You can find a selection of forms, publications and services — in-person. Unemployment tax Products. Unemployment tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Unemployment tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Unemployment tax Services. Unemployment tax You can walk in to your local TAC for face-to-face tax help. Unemployment tax An employee can answer questions about your tax account or help you set up a payment plan. Unemployment tax Before visiting, use the Office Locator tool on IRS. Unemployment tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Unemployment tax    Outside the U. Unemployment tax S. Unemployment tax If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Unemployment tax S. Unemployment tax Embassies and consulates. Unemployment tax   Walk-in taxpayer assistance is available at the following U. Unemployment tax S. Unemployment tax Embassies or consulates. Unemployment tax    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Unemployment tax Mail. Unemployment tax   You can send your order for forms, instructions, and publications to the address below. Unemployment tax You should receive a response within 10 business days after your request is received. Unemployment tax Internal Revenue Service 1201 N. Unemployment tax Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Unemployment tax S. Unemployment tax If you are outside the United States, you can get tax assistance by writing to the address below. Unemployment tax  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Unemployment tax   The Taxpayer Advocate Service Is Here to Help You. Unemployment tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Unemployment tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Unemployment tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Unemployment tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Unemployment tax You face (or your business is facing) an immediate threat of adverse action. Unemployment tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Unemployment tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Unemployment tax Here's why we can help: TAS is an independent organization within the IRS. Unemployment tax Our advocates know how to work with the IRS. Unemployment tax Our services are free and tailored to meet your needs. Unemployment tax We have offices in every state, the District of Columbia, and Puerto Rico. Unemployment tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Unemployment tax  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Unemployment tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Unemployment tax Outside the U. Unemployment tax S. Unemployment tax   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Unemployment tax You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Unemployment tax R. Unemployment tax 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Unemployment tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Unemployment tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Unemployment tax Prev  Up  Next   Home   More Online Publications
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Contact the U.S. Congress and the White House

How to contact government officials.

Contact Your Representative in the U.S. Congress

You can send an e-mail to your elected officials using the websites for the U.S. House of Representatives or the U.S. Senate.  If you don’t know how to find the website of your Representative or Senator, here’s how to find it:

1. Identify Your Representatives in the U.S. Congress

2. Visit Your Representative's Website

Click the name of the elected official you want to contact.  This will take you to their website.

3. Type Your Message

Look for the “Contact” link on the website, and click on it to find a web form to send your message.

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Contact a Member of Congress that Does Not Represent You

If you want to send a message to an official who does not represent you, you can:

  • Send a message to the Representative or Senator that represents you, and ask his or her office to forward it for you.
  • Go to the website for the member of Congress you wish to contact to find a postal address and mail a letter.
  • Call the United States Capitol switchboard at 1-202-224-3121.  The switchboard operator will connect you with the office you request.

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Contact the White House

Visit the White House website to send questions, comments, or concerns, to the President or his staff.

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The Unemployment Tax

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