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2012 Tax Form 1040ez

2010 1040ez Tax FormIrs.gov 1040xTurbotax Free EditionFree E File Tax ExtensionTax BackTaxes DeductionVolunteer Income Tax Assistance ProgramFile Free State TaxIrs Forms1044ezFile State Tax Only For FreeFree Irs Tax Filing 2012File Tax Extension Online FreeFile My Taxes For 2012Free Website To File State TaxesTax Preparation For MilitaryHow To Do Tax AmendmentFile My State Tax Return Free1040x Online FreeTurbo TaxFile Taxes Online Free Federal And StateAmended Tax Return Form 20111040ez Free2011 Tax PrepFree H&r BlockAmending Tax Return2010 Tax Preparation SoftwareFree Fillable Forms2011 Irs 1040ez Form1040nr Online2009 Turbo TaxIrs GovFederal 1040ez Form1040ez 2010 Tax Form1040 Ez Online FilingEfile State Taxes1040 Ez FormsFree Amended Tax ReturnWhere To Report State Income Tax On 10401040 Ez Form 2011

2012 Tax Form 1040ez

2012 tax form 1040ez Index A Adoption Child tax credit, Adopted child. 2012 tax form 1040ez (see also Child tax credit) Afghanistan, Afghanistan area. 2012 tax form 1040ez Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. 2012 tax form 1040ez Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. 2012 tax form 1040ez Qualifying child, Qualifying Child Child, qualifying, Qualifying child. 2012 tax form 1040ez Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. 2012 tax form 1040ez Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. 2012 tax form 1040ez Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. 2012 tax form 1040ez Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. 2012 tax form 1040ez Social security number, Social security number. 2012 tax form 1040ez Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. 2012 tax form 1040ez Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. 2012 tax form 1040ez (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. 2012 tax form 1040ez 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. 2012 tax form 1040ez 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. 2012 tax form 1040ez , Nontaxable combat pay election. 2012 tax form 1040ez Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. 2012 tax form 1040ez G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. 2012 tax form 1040ez Definition of, Away from home. 2012 tax form 1040ez Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. 2012 tax form 1040ez I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. 2012 tax form 1040ez Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. 2012 tax form 1040ez Itemized deductions, Itemized Deductions J Joint returns, Joint returns. 2012 tax form 1040ez , Joint returns. 2012 tax form 1040ez , Joint returns. 2012 tax form 1040ez K Kosovo, The Kosovo area. 2012 tax form 1040ez M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. 2012 tax form 1040ez , Spouse in missing status. 2012 tax form 1040ez , Missing status. 2012 tax form 1040ez Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. 2012 tax form 1040ez Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. 2012 tax form 1040ez Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. 2012 tax form 1040ez R Reimbursements Employee business expenses, Reimbursement. 2012 tax form 1040ez Moving and storage, Services or reimbursements provided by the government. 2012 tax form 1040ez Uniforms, Uniforms Reservists, Armed Forces reservists. 2012 tax form 1040ez Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. 2012 tax form 1040ez Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. 2012 tax form 1040ez Spouse Deadline extension, Spouses. 2012 tax form 1040ez Died, Spouse died during the year. 2012 tax form 1040ez Incapacitated, Spouse incapacitated. 2012 tax form 1040ez Missing, Spouse in missing status. 2012 tax form 1040ez Nonresident alien, Treating nonresident alien spouse as resident alien. 2012 tax form 1040ez Overseas, Spouse overseas. 2012 tax form 1040ez State bonus payments, State bonus payments. 2012 tax form 1040ez T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. 2012 tax form 1040ez Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. 2012 tax form 1040ez Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. 2012 tax form 1040ez Prev  Up     Home   More Online Publications
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Page Last Reviewed or Updated: 14-Mar-2014

The 2012 Tax Form 1040ez

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