Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

What Forms Do I Need To Amend My Taxes

How Do I Ammend My TaxesForm 1040ez InstructionsH&r Block File For Free2014 1040ez FormIrs Forms 1040nrTax Breaks For UnemployedHow To File 2012 State TaxesFree Online State Taxes1040nr Ez FormFree E File 1040ezIrs Gov Amended Tax ReturnHow To File An Amended ReturnHow To File 1040x OnlineAmending A Tax ReturnFile A Tax Return2012 Tax Forms 1040Irs Form 1040nr 2012Free State Tax FileIrs Gov Form 1040Irs Gov 2012 Tax FormsIrs Free Tax FilingStudents Exempt From Income TaxWhere To File 2009 Tax Return1040nr FreeWww Irs Gov VitaWww Hnr Block Com2011 1040 Tax FormsState Income Tax HelpTurbo Tax 2007Address For State TaxesH & R Block Tax Estimator1040x OnlineFree Electronic State Tax FilingFree Tax CalculatorWhere Can Ie File My State Taxes For FreeForm 1040 XE File 1040x FreeH&r Block Online TaxesIrs E FileAmmending Taxes

What Forms Do I Need To Amend My Taxes

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

Caregivers' Resources

Find a nursing home, assisted living, or hospice; check your eligibility for benefits; get resources for long-distance caregiving; review legal issues; and find support for caregivers.

The What Forms Do I Need To Amend My Taxes

What forms do i need to amend my taxes 9. What forms do i need to amend my taxes   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. What forms do i need to amend my taxes Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. What forms do i need to amend my taxes Amount to report as ordinary income. What forms do i need to amend my taxes Applicable percentage. What forms do i need to amend my taxes Amount to report as ordinary income. What forms do i need to amend my taxes Applicable percentage. What forms do i need to amend my taxes Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. What forms do i need to amend my taxes When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. What forms do i need to amend my taxes Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. What forms do i need to amend my taxes Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. What forms do i need to amend my taxes Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. What forms do i need to amend my taxes Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. What forms do i need to amend my taxes Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). What forms do i need to amend my taxes Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. What forms do i need to amend my taxes Table 9-1. What forms do i need to amend my taxes Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. What forms do i need to amend my taxes Held 24 mos. What forms do i need to amend my taxes  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. What forms do i need to amend my taxes Held 12 mos. What forms do i need to amend my taxes   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). What forms do i need to amend my taxes Do not take that gain into account as section 1231 gain. What forms do i need to amend my taxes Section 1231 transactions. What forms do i need to amend my taxes   Gain or loss on the following transactions is subject to section 1231 treatment. What forms do i need to amend my taxes Sale or exchange of cattle and horses. What forms do i need to amend my taxes The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. What forms do i need to amend my taxes Sale or exchange of other livestock. What forms do i need to amend my taxes This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. What forms do i need to amend my taxes Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. What forms do i need to amend my taxes Other livestock does not include poultry. What forms do i need to amend my taxes Sale or exchange of depreciable personal property. What forms do i need to amend my taxes This property must be used in your business and held longer than 1 year. What forms do i need to amend my taxes Generally, property held for the production of rents or royalties is considered to be used in a trade or business. What forms do i need to amend my taxes Examples of depreciable personal property include farm machinery and trucks. What forms do i need to amend my taxes It also includes amortizable section 197 intangibles. What forms do i need to amend my taxes Sale or exchange of real estate. What forms do i need to amend my taxes This property must be used in your business and held longer than 1 year. What forms do i need to amend my taxes Examples are your farm or ranch (including barns and sheds). What forms do i need to amend my taxes Sale or exchange of unharvested crops. What forms do i need to amend my taxes The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. What forms do i need to amend my taxes You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). What forms do i need to amend my taxes Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. What forms do i need to amend my taxes Distributive share of partnership gains and losses. What forms do i need to amend my taxes Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). What forms do i need to amend my taxes Cutting or disposal of timber. What forms do i need to amend my taxes Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . What forms do i need to amend my taxes Condemnation. What forms do i need to amend my taxes The condemned property (defined in chapter 11) must have been held longer than 1 year. What forms do i need to amend my taxes It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. What forms do i need to amend my taxes It cannot be property held for personal use. What forms do i need to amend my taxes Casualty or theft. What forms do i need to amend my taxes The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). What forms do i need to amend my taxes You must have held the property longer than 1 year. What forms do i need to amend my taxes However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. What forms do i need to amend my taxes Section 1231 does not apply to personal casualty gains and losses. What forms do i need to amend my taxes See chapter 11 for information on how to treat those gains and losses. What forms do i need to amend my taxes If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. What forms do i need to amend my taxes See Table 9-1. What forms do i need to amend my taxes Property for sale to customers. What forms do i need to amend my taxes   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. What forms do i need to amend my taxes If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. What forms do i need to amend my taxes Treatment as ordinary or capital. What forms do i need to amend my taxes   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. What forms do i need to amend my taxes If you have a net section 1231 loss, it is an ordinary loss. What forms do i need to amend my taxes If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. What forms do i need to amend my taxes The rest, if any, is long-term capital gain. What forms do i need to amend my taxes Nonrecaptured section 1231 losses. What forms do i need to amend my taxes   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. What forms do i need to amend my taxes These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. What forms do i need to amend my taxes Example. What forms do i need to amend my taxes In 2013, Ben has a $2,000 net section 1231 gain. What forms do i need to amend my taxes To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. What forms do i need to amend my taxes From 2008 through 2012 he had the following section 1231 gains and losses. What forms do i need to amend my taxes Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. What forms do i need to amend my taxes 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. What forms do i need to amend my taxes Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. What forms do i need to amend my taxes To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. What forms do i need to amend my taxes For more information, see chapter 3 of Publication 544. What forms do i need to amend my taxes Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. What forms do i need to amend my taxes Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. What forms do i need to amend my taxes See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. What forms do i need to amend my taxes Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. What forms do i need to amend my taxes Personal property (either tangible or intangible). What forms do i need to amend my taxes Other tangible property (except buildings and their structural components) used as any of the following. What forms do i need to amend my taxes See Buildings and structural components below. What forms do i need to amend my taxes An integral part of manufacturing, production, or extraction, or of furnishing certain services. What forms do i need to amend my taxes A research facility in any of the activities in (a). What forms do i need to amend my taxes A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). What forms do i need to amend my taxes That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. What forms do i need to amend my taxes Amortization of certified pollution control facilities. What forms do i need to amend my taxes The section 179 expense deduction. What forms do i need to amend my taxes Deduction for clean-fuel vehicles and certain refueling property. What forms do i need to amend my taxes Expenditures to remove architectural and transportation barriers to the handicapped and elderly. What forms do i need to amend my taxes Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. What forms do i need to amend my taxes Single purpose agricultural (livestock) or horticultural structures. What forms do i need to amend my taxes Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. What forms do i need to amend my taxes Buildings and structural components. What forms do i need to amend my taxes   Section 1245 property does not include buildings and structural components. What forms do i need to amend my taxes The term building includes a house, barn, warehouse, or garage. What forms do i need to amend my taxes The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. What forms do i need to amend my taxes   Do not treat a structure that is essentially machinery or equipment as a building or structural component. What forms do i need to amend my taxes Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. What forms do i need to amend my taxes   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. What forms do i need to amend my taxes Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. What forms do i need to amend my taxes Facility for bulk storage of fungible commodities. What forms do i need to amend my taxes   This is a facility used mainly for the bulk storage of fungible commodities. What forms do i need to amend my taxes Bulk storage means storage of a commodity in a large mass before it is used. What forms do i need to amend my taxes For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. What forms do i need to amend my taxes To be fungible, a commodity must be such that one part may be used in place of another. What forms do i need to amend my taxes Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. What forms do i need to amend my taxes The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. What forms do i need to amend my taxes The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). What forms do i need to amend my taxes For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. What forms do i need to amend my taxes For details, see chapter 3 of Publication 544. What forms do i need to amend my taxes Use Part III of Form 4797 to figure the ordinary income part of the gain. What forms do i need to amend my taxes Depreciation claimed on other property or claimed by other taxpayers. What forms do i need to amend my taxes   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. What forms do i need to amend my taxes Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. What forms do i need to amend my taxes For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. What forms do i need to amend my taxes Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). What forms do i need to amend my taxes Example. What forms do i need to amend my taxes Jeff Free paid $120,000 for a tractor in 2012. What forms do i need to amend my taxes On February 23, 2013, he traded it for a chopper and paid an additional $30,000. What forms do i need to amend my taxes To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. What forms do i need to amend my taxes Jeff can also depreciate the additional $30,000 for the chopper. What forms do i need to amend my taxes Depreciation and amortization. What forms do i need to amend my taxes   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. What forms do i need to amend my taxes See Depreciation Recapture in chapter 3 of Publication 544 for more details. What forms do i need to amend my taxes Ordinary depreciation deductions. What forms do i need to amend my taxes Section 179 deduction (see chapter 7). What forms do i need to amend my taxes Any special depreciation allowance. What forms do i need to amend my taxes Amortization deductions for all the following costs. What forms do i need to amend my taxes Acquiring a lease. What forms do i need to amend my taxes Lessee improvements. What forms do i need to amend my taxes Pollution control facilities. What forms do i need to amend my taxes Reforestation expenses. What forms do i need to amend my taxes Section 197 intangibles. What forms do i need to amend my taxes Qualified disaster expenses. What forms do i need to amend my taxes Franchises, trademarks, and trade names acquired before August 11, 1993. What forms do i need to amend my taxes Example. What forms do i need to amend my taxes You file your returns on a calendar year basis. What forms do i need to amend my taxes In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. What forms do i need to amend my taxes You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. What forms do i need to amend my taxes You did not claim the section 179 expense deduction for the truck. What forms do i need to amend my taxes You sold it in May 2013 for $7,000. What forms do i need to amend my taxes The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). What forms do i need to amend my taxes Figure the gain treated as ordinary income as follows. What forms do i need to amend my taxes 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. What forms do i need to amend my taxes   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. What forms do i need to amend my taxes If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. What forms do i need to amend my taxes If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. What forms do i need to amend my taxes This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. What forms do i need to amend my taxes Disposition of plants and animals. What forms do i need to amend my taxes   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. What forms do i need to amend my taxes If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. What forms do i need to amend my taxes For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. What forms do i need to amend my taxes For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. What forms do i need to amend my taxes You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. What forms do i need to amend my taxes Example. What forms do i need to amend my taxes Janet Maple sold her apple orchard in 2013 for $80,000. What forms do i need to amend my taxes Her adjusted basis at the time of sale was $60,000. What forms do i need to amend my taxes She bought the orchard in 2006, but the trees did not produce a crop until 2009. What forms do i need to amend my taxes Her pre-productive expenses were $6,000. What forms do i need to amend my taxes She elected not to use the uniform capitalization rules. What forms do i need to amend my taxes Janet must treat $6,000 of the gain as ordinary income. What forms do i need to amend my taxes Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. What forms do i need to amend my taxes It includes buildings and structural components that are not section 1245 property (discussed earlier). What forms do i need to amend my taxes It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. What forms do i need to amend my taxes A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. What forms do i need to amend my taxes Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. What forms do i need to amend my taxes To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. What forms do i need to amend my taxes You will not have additional depreciation if any of the following apply to the property disposed of. What forms do i need to amend my taxes You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. What forms do i need to amend my taxes You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. What forms do i need to amend my taxes The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. What forms do i need to amend my taxes These properties are depreciated using the straight line method. What forms do i need to amend my taxes Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. What forms do i need to amend my taxes This applies even if no payments are received in that year. What forms do i need to amend my taxes If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. What forms do i need to amend my taxes For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. What forms do i need to amend my taxes If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. What forms do i need to amend my taxes To do this, allocate the selling price and the payments you receive in the year of sale to each asset. What forms do i need to amend my taxes Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. What forms do i need to amend my taxes For more information on installment sales, see chapter 10. What forms do i need to amend my taxes Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. What forms do i need to amend my taxes By gift. What forms do i need to amend my taxes At death. What forms do i need to amend my taxes In like-kind exchanges. What forms do i need to amend my taxes In involuntary conversions. What forms do i need to amend my taxes Publication 544 also explains how to handle a single transaction involving multiple properties. What forms do i need to amend my taxes Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. What forms do i need to amend my taxes Deductions for soil and water conservation expenditures (section 1252 property). What forms do i need to amend my taxes Exclusions from income for certain cost sharing payments (section 1255 property). What forms do i need to amend my taxes Section 1252 property. What forms do i need to amend my taxes   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. What forms do i need to amend my taxes Exceptions. What forms do i need to amend my taxes   Do not treat gain on the following transactions as gain on section 1252 property. What forms do i need to amend my taxes Disposition of farmland by gift. What forms do i need to amend my taxes Transfer of farm property at death (except for income in respect of a decedent). What forms do i need to amend my taxes For more information, see Regulations section 1. What forms do i need to amend my taxes 1252-2. What forms do i need to amend my taxes Amount to report as ordinary income. What forms do i need to amend my taxes   You report as ordinary income the lesser of the following amounts. What forms do i need to amend my taxes Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). What forms do i need to amend my taxes The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. What forms do i need to amend my taxes Applicable percentage. What forms do i need to amend my taxes   The applicable percentage is based on the length of time you held the land. What forms do i need to amend my taxes If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. What forms do i need to amend my taxes If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. What forms do i need to amend my taxes If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. What forms do i need to amend my taxes Example. What forms do i need to amend my taxes You acquired farmland on January 19, 2005. What forms do i need to amend my taxes On October 3, 2013, you sold the land at a $30,000 gain. What forms do i need to amend my taxes Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. What forms do i need to amend my taxes The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. What forms do i need to amend my taxes You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. What forms do i need to amend my taxes Section 1255 property. What forms do i need to amend my taxes   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. What forms do i need to amend my taxes If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. What forms do i need to amend my taxes Amount to report as ordinary income. What forms do i need to amend my taxes   You report as ordinary income the lesser of the following amounts. What forms do i need to amend my taxes The applicable percentage of the total excluded cost-sharing payments. What forms do i need to amend my taxes The gain on the disposition of the property. What forms do i need to amend my taxes You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. What forms do i need to amend my taxes However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. What forms do i need to amend my taxes Applicable percentage. What forms do i need to amend my taxes   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. What forms do i need to amend my taxes If the property is held less than 10 years after you receive the payments, the percentage is 100%. What forms do i need to amend my taxes After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. What forms do i need to amend my taxes Form 4797, Part III. What forms do i need to amend my taxes   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. What forms do i need to amend my taxes Prev  Up  Next   Home   More Online Publications