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1040ez Form 2012

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1040ez Form 2012

1040ez form 2012 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez form 2012 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040ez form 2012 . 1040ez form 2012 What is joint and several liability? . 1040ez form 2012 How can I get relief from joint and several liability? . 1040ez form 2012 What are the rules for innocent spouse relief? . 1040ez form 2012 What are erroneous items? . 1040ez form 2012 What is an understated tax? . 1040ez form 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040ez form 2012 What are the rules for separation of liability relief? . 1040ez form 2012 Why would a request for separation of liability relief be denied? . 1040ez form 2012 What are the rules for equitable relief? . 1040ez form 2012 How do state community property laws affect my ability to qualify for relief? . 1040ez form 2012 How do I request relief? . 1040ez form 2012 When should I file Form 8857? . 1040ez form 2012 Where should I file Form 8857? . 1040ez form 2012 I am currently undergoing an examination of my return. 1040ez form 2012 How do I request innocent spouse relief? . 1040ez form 2012 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040ez form 2012 What is injured spouse relief? . 1040ez form 2012 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. 1040ez form 2012 This is called joint and several liability. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040ez form 2012 ” Each type has different requirements. 1040ez form 2012 They are explained separately below. 1040ez form 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez form 2012 You must have filed a joint return which has an understated tax. 1040ez form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez form 2012 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. 1040ez form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez form 2012 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. 1040ez form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040ez form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez form 2012 You have a $500 understated tax. 1040ez form 2012 No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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. 1040ez form 2012 ” Each type has different requirements. 1040ez form 2012 They are explained separately below. 1040ez form 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez form 2012 You must have filed a joint return which has an understated tax. 1040ez form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez form 2012 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. 1040ez form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez form 2012 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. 1040ez form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040ez form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez form 2012 You have a $500 understated tax. 1040ez form 2012 No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez form 2012 You must have filed a joint return which has an understated tax. 1040ez form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez form 2012 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. 1040ez form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez form 2012 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. 1040ez form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040ez form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez form 2012 You have a $500 understated tax. 1040ez form 2012 No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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. 1040ez form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040ez form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez form 2012 You have a $500 understated tax. 1040ez form 2012 No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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. 1040ez form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040ez form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez form 2012 You have a $500 understated tax. 1040ez form 2012 No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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). 1040ez form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040ez form 2012 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. 1040ez form 2012 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. 1040ez form 2012 (Under this rule, you are no longer married if you are widowed. 1040ez form 2012 ) 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. 1040ez form 2012 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. 1040ez form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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. 1040ez form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez form 2012 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). 1040ez form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez form 2012 Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040ez form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez form 2012 You have an understated tax or underpaid tax. 1040ez form 2012 See Note later. 1040ez form 2012 You did not pay the tax. 1040ez form 2012 However, see Refunds , earlier, for exceptions. 1040ez form 2012 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. 1040ez form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040ez form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez form 2012 Note. 1040ez form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez form 2012 See Publication 594 for more information. 1040ez form 2012 Injured spouse relief is different from innocent spouse relief. 1040ez form 2012 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. 1040ez form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez form 2012 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). 1040ez form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez form 2012 Note. 1040ez form 2012 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. 1040ez form 2012 . 1040ez form 2012 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. 1040ez form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez form 2012 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. 1040ez form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez form 2012 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. 1040ez form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040ez form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040ez form 2012 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. 1040ez form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040ez form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez form 2012 Do not file it with the employee assigned to examine your return. 1040ez form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040ez form 2012 This is the collection statute of limitations. 1040ez form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez form 2012 But interest and penalties continue to accrue. 1040ez form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez form 2012 This includes the time the Tax Court is considering your request. 1040ez form 2012 After your case is resolved, the IRS can begin or
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The 1040ez Form 2012

1040ez form 2012 Index A Assistance (see Tax help) B Base amount, Base amount. 1040ez form 2012 C Canadian social security benefits, Canadian or German social security benefits paid to U. 1040ez form 2012 S. 1040ez form 2012 residents. 1040ez form 2012 Children's benefits, Children's benefits. 1040ez form 2012 Comments on publication, Comments and suggestions. 1040ez form 2012 D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. 1040ez form 2012 $3,000. 1040ez form 2012 01 or more, Deduction more than $3,000. 1040ez form 2012 Disability benefits repaid, Disability payments. 1040ez form 2012 E Estimated tax, Tax withholding and estimated tax. 1040ez form 2012 F Form 1040, Reporting on Form 1040. 1040ez form 2012 Form 1040A, Reporting on Form 1040A. 1040ez form 2012 Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 1040ez form 2012 , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 1040ez form 2012 , Appendix Form W-4V, Tax withholding and estimated tax. 1040ez form 2012 Free tax services, Free help with your tax return. 1040ez form 2012 Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. 1040ez form 2012 S. 1040ez form 2012 residents. 1040ez form 2012 H Help (see Tax help) J Joint returns, Joint return. 1040ez form 2012 L Legal expenses, Legal expenses. 1040ez form 2012 Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. 1040ez form 2012 Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. 1040ez form 2012 P Permanent resident aliens, Lawful permanent residents. 1040ez form 2012 Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. 1040ez form 2012 , Repayment of benefits received in an earlier year. 1040ez form 2012 Disability benefits, Disability payments. 1040ez form 2012 Gross benefits, Repayment of benefits. 1040ez form 2012 , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 1040ez form 2012 S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. 1040ez form 2012 T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. 1040ez form 2012 Person receiving benefits determines, Who is taxed. 1040ez form 2012 Worksheets, Worksheet A. 1040ez form 2012 Examples, Examples, Worksheets Which to use, Which worksheet to use. 1040ez form 2012 Total income, figuring, Figuring total income. 1040ez form 2012 TTY/TDD information, How To Get Tax Help U U. 1040ez form 2012 S. 1040ez form 2012 citizens residing abroad, U. 1040ez form 2012 S. 1040ez form 2012 citizens residing abroad. 1040ez form 2012 U. 1040ez form 2012 S. 1040ez form 2012 residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. 1040ez form 2012 S. 1040ez form 2012 residents. 1040ez form 2012 W Withholding, Tax withholding and estimated tax. 1040ez form 2012 Exemption from, Exemption from withholding. 1040ez form 2012 Form W-4V, Tax withholding and estimated tax. 1040ez form 2012 Voluntary, Tax withholding and estimated tax. 1040ez form 2012 Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. 1040ez form 2012 Figuring Your Taxable Benefits, Filled-in Worksheet 1. 1040ez form 2012 Figuring Your Taxable Benefits, Filled-in Worksheet 1. 1040ez form 2012 Figuring Your Taxable Benefits, Filled-in Worksheet 1. 1040ez form 2012 Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. 1040ez form 2012 Prev  Up     Home   More Online Publications