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Where Can I File 2011 Taxes

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Where Can I File 2011 Taxes

Where can i file 2011 taxes 10. Where can i file 2011 taxes   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Where can i file 2011 taxes S. Where can i file 2011 taxes Tax LawCertification. Where can i file 2011 taxes Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Where can i file 2011 taxes S. Where can i file 2011 taxes income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law. Where can i file 2011 taxes Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law. Where can i file 2011 taxes The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Where can i file 2011 taxes Other U. Where can i file 2011 taxes S. Where can i file 2011 taxes income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Where can i file 2011 taxes The proper treatment of this kind of income (interest, dividends, etc. Where can i file 2011 taxes ) is discussed earlier in this publication. Where can i file 2011 taxes Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Where can i file 2011 taxes The income of U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizens and resident aliens working for foreign governments usually is not exempt. Where can i file 2011 taxes However, in a few instances, the income of a U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizen with dual citizenship may qualify. Where can i file 2011 taxes Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Where can i file 2011 taxes Exemption Under U. Where can i file 2011 taxes S. Where can i file 2011 taxes Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law. Where can i file 2011 taxes The exemption under U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law applies only to current employees and not to former employees. Where can i file 2011 taxes Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Where can i file 2011 taxes Employees of foreign governments. Where can i file 2011 taxes   If you are not a U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizen, or if you are a U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax if you perform services similar to those performed by U. Where can i file 2011 taxes S. Where can i file 2011 taxes government employees in that foreign country and that foreign government grants an equivalent exemption to U. Where can i file 2011 taxes S. Where can i file 2011 taxes government employees. Where can i file 2011 taxes Certification. Where can i file 2011 taxes   To qualify for the exemption under U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Where can i file 2011 taxes S. Where can i file 2011 taxes government employees performing similar services in its country or you must establish those facts. Where can i file 2011 taxes However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Where can i file 2011 taxes Employees of international organizations. Where can i file 2011 taxes   If you work for an international organization in the United States and you are not a U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizen (or you are a U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax. Where can i file 2011 taxes However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Where can i file 2011 taxes   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Where can i file 2011 taxes   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Where can i file 2011 taxes   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Where can i file 2011 taxes   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Where can i file 2011 taxes The exemption is also denied when a foreign country does not allow similar exemptions to U. Where can i file 2011 taxes S. Where can i file 2011 taxes citizens. Where can i file 2011 taxes Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Where can i file 2011 taxes Aliens who keep immigrant status. Where can i file 2011 taxes   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax under U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax law from the date of filing the waiver with the Attorney General. Where can i file 2011 taxes   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Where can i file 2011 taxes You are exempt from U. Where can i file 2011 taxes S. Where can i file 2011 taxes tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Where can i file 2011 taxes You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Where can i file 2011 taxes S. Where can i file 2011 taxes income tax. Where can i file 2011 taxes Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Where can i file 2011 taxes . Where can i file 2011 taxes   For more information about a specific foreign country or international organization, send an email to embassy@irs. Where can i file 2011 taxes gov. Where can i file 2011 taxes Prev  Up  Next   Home   More Online Publications
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The Where Can I File 2011 Taxes

Where can i file 2011 taxes Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Where can i file 2011 taxes Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Where can i file 2011 taxes . Where can i file 2011 taxes What is joint and several liability? . Where can i file 2011 taxes How can I get relief from joint and several liability? . Where can i file 2011 taxes What are the rules for innocent spouse relief? . Where can i file 2011 taxes What are erroneous items? . Where can i file 2011 taxes What is an understated tax? . Where can i file 2011 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Where can i file 2011 taxes What are the rules for separation of liability relief? . Where can i file 2011 taxes Why would a request for separation of liability relief be denied? . Where can i file 2011 taxes What are the rules for equitable relief? . Where can i file 2011 taxes How do state community property laws affect my ability to qualify for relief? . Where can i file 2011 taxes How do I request relief? . Where can i file 2011 taxes When should I file Form 8857? . Where can i file 2011 taxes Where should I file Form 8857? . Where can i file 2011 taxes I am currently undergoing an examination of my return. Where can i file 2011 taxes How do I request innocent spouse relief? . Where can i file 2011 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? . Where can i file 2011 taxes What is injured spouse relief? . Where can i file 2011 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. Where can i file 2011 taxes This is called joint and several liability. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Where can i file 2011 taxes ” Each type has different requirements. Where can i file 2011 taxes They are explained separately below. Where can i file 2011 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Where can i file 2011 taxes You must have filed a joint return which has an understated tax. Where can i file 2011 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Where can i file 2011 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. Where can i file 2011 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes For example, you reported total tax on your 2008 return of $2,500. Where can i file 2011 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Where can i file 2011 taxes You have a $500 understated tax. Where can i file 2011 taxes No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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. Where can i file 2011 taxes ” Each type has different requirements. Where can i file 2011 taxes They are explained separately below. Where can i file 2011 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Where can i file 2011 taxes You must have filed a joint return which has an understated tax. Where can i file 2011 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Where can i file 2011 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. Where can i file 2011 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes For example, you reported total tax on your 2008 return of $2,500. Where can i file 2011 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Where can i file 2011 taxes You have a $500 understated tax. Where can i file 2011 taxes No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 taxes What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Where can i file 2011 taxes You must have filed a joint return which has an understated tax. Where can i file 2011 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Where can i file 2011 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. Where can i file 2011 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes For example, you reported total tax on your 2008 return of $2,500. Where can i file 2011 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Where can i file 2011 taxes You have a $500 understated tax. Where can i file 2011 taxes No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes For example, you reported total tax on your 2008 return of $2,500. Where can i file 2011 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Where can i file 2011 taxes You have a $500 understated tax. Where can i file 2011 taxes No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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. Where can i file 2011 taxes For example, you reported total tax on your 2008 return of $2,500. Where can i file 2011 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Where can i file 2011 taxes You have a $500 understated tax. Where can i file 2011 taxes No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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). Where can i file 2011 taxes The understated tax allocated to you is generally the amount you are responsible for. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes (Under this rule, you are no longer married if you are widowed. Where can i file 2011 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. Where can i file 2011 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. Where can i file 2011 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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. Where can i file 2011 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Where can i file 2011 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). Where can i file 2011 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Where can i file 2011 taxes Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 taxes What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Where can i file 2011 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Where can i file 2011 taxes You have an understated tax or underpaid tax. Where can i file 2011 taxes See Note later. Where can i file 2011 taxes You did not pay the tax. Where can i file 2011 taxes However, see Refunds , earlier, for exceptions. Where can i file 2011 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. Where can i file 2011 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Where can i file 2011 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Where can i file 2011 taxes You did not file or fail to file your return with the intent to commit fraud. Where can i file 2011 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. Where can i file 2011 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Where can i file 2011 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Where can i file 2011 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or resume collecting from you. Where can i file 2011 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Where can i file 2011 taxes See Publication 594 for more information. Where can i file 2011 taxes Injured spouse relief is different from innocent spouse relief. Where can i file 2011 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. Where can i file 2011 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Where can i file 2011 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). Where can i file 2011 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. Where can i file 2011 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Where can i file 2011 taxes Note. Where can i file 2011 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. Where can i file 2011 taxes . Where can i file 2011 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. Where can i file 2011 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Where can i file 2011 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. Where can i file 2011 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Where can i file 2011 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Where can i file 2011 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. Where can i file 2011 taxes If you are requesting equitable relief, see Exception for equitable relief. Where can i file 2011 taxes under How To Request Relief, earlier, for when to file Form 8857. Where can i file 2011 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. Where can i file 2011 taxes Use the address or fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Where can i file 2011 taxes Do not file it with the employee assigned to examine your return. Where can i file 2011 taxes Generally, the IRS has 10 years to collect an amount you owe. Where can i file 2011 taxes This is the collection statute of limitations. Where can i file 2011 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Where can i file 2011 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Where can i file 2011 taxes But interest and penalties continue to accrue. Where can i file 2011 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Where can i file 2011 taxes This includes the time the Tax Court is considering your request. Where can i file 2011 taxes After your case is resolved, the IRS can begin or