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Can I File My 2011 And 2012 Taxes Together

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Can I File My 2011 And 2012 Taxes Together

Can i file my 2011 and 2012 taxes together Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i file my 2011 and 2012 taxes together Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together What is joint and several liability? . Can i file my 2011 and 2012 taxes together How can I get relief from joint and several liability? . Can i file my 2011 and 2012 taxes together What are the rules for innocent spouse relief? . Can i file my 2011 and 2012 taxes together What are erroneous items? . Can i file my 2011 and 2012 taxes together What is an understated tax? . Can i file my 2011 and 2012 taxes together Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Can i file my 2011 and 2012 taxes together What are the rules for separation of liability relief? . Can i file my 2011 and 2012 taxes together Why would a request for separation of liability relief be denied? . Can i file my 2011 and 2012 taxes together What are the rules for equitable relief? . Can i file my 2011 and 2012 taxes together How do state community property laws affect my ability to qualify for relief? . Can i file my 2011 and 2012 taxes together How do I request relief? . Can i file my 2011 and 2012 taxes together When should I file Form 8857? . Can i file my 2011 and 2012 taxes together Where should I file Form 8857? . Can i file my 2011 and 2012 taxes together I am currently undergoing an examination of my return. Can i file my 2011 and 2012 taxes together How do I request innocent spouse relief? . Can i file my 2011 and 2012 taxes together What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Can i file my 2011 and 2012 taxes together What is injured spouse relief? . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together This is called joint and several liability. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Can i file my 2011 and 2012 taxes together ” Each type has different requirements. Can i file my 2011 and 2012 taxes together They are explained separately below. Can i file my 2011 and 2012 taxes together To qualify for innocent spouse relief, you must meet all of the following conditions. Can i file my 2011 and 2012 taxes together You must have filed a joint return which has an understated tax. Can i file my 2011 and 2012 taxes together The understated tax must be due to erroneous items of your spouse (or former spouse). Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i file my 2011 and 2012 taxes together You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i file my 2011 and 2012 taxes together For example, you reported total tax on your 2008 return of $2,500. Can i file my 2011 and 2012 taxes together IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i file my 2011 and 2012 taxes together You have a $500 understated tax. Can i file my 2011 and 2012 taxes together No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together ” Each type has different requirements. Can i file my 2011 and 2012 taxes together They are explained separately below. Can i file my 2011 and 2012 taxes together To qualify for innocent spouse relief, you must meet all of the following conditions. Can i file my 2011 and 2012 taxes together You must have filed a joint return which has an understated tax. Can i file my 2011 and 2012 taxes together The understated tax must be due to erroneous items of your spouse (or former spouse). Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i file my 2011 and 2012 taxes together You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i file my 2011 and 2012 taxes together For example, you reported total tax on your 2008 return of $2,500. Can i file my 2011 and 2012 taxes together IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i file my 2011 and 2012 taxes together You have a $500 understated tax. Can i file my 2011 and 2012 taxes together No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Can i file my 2011 and 2012 taxes together You must have filed a joint return which has an understated tax. Can i file my 2011 and 2012 taxes together The understated tax must be due to erroneous items of your spouse (or former spouse). Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i file my 2011 and 2012 taxes together You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i file my 2011 and 2012 taxes together For example, you reported total tax on your 2008 return of $2,500. Can i file my 2011 and 2012 taxes together IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i file my 2011 and 2012 taxes together You have a $500 understated tax. Can i file my 2011 and 2012 taxes together No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i file my 2011 and 2012 taxes together For example, you reported total tax on your 2008 return of $2,500. Can i file my 2011 and 2012 taxes together IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i file my 2011 and 2012 taxes together You have a $500 understated tax. Can i file my 2011 and 2012 taxes together No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together For example, you reported total tax on your 2008 return of $2,500. Can i file my 2011 and 2012 taxes together IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i file my 2011 and 2012 taxes together You have a $500 understated tax. Can i file my 2011 and 2012 taxes together No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together The understated tax allocated to you is generally the amount you are responsible for. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together (Under this rule, you are no longer married if you are widowed. Can i file my 2011 and 2012 taxes together ) 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. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i file my 2011 and 2012 taxes together Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Can i file my 2011 and 2012 taxes together You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i file my 2011 and 2012 taxes together You have an understated tax or underpaid tax. Can i file my 2011 and 2012 taxes together See Note later. Can i file my 2011 and 2012 taxes together You did not pay the tax. Can i file my 2011 and 2012 taxes together However, see Refunds , earlier, for exceptions. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i file my 2011 and 2012 taxes together Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i file my 2011 and 2012 taxes together You did not file or fail to file your return with the intent to commit fraud. Can i file my 2011 and 2012 taxes together The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i file my 2011 and 2012 taxes together For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i file my 2011 and 2012 taxes together You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i file my 2011 and 2012 taxes together (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i file my 2011 and 2012 taxes together ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or resume collecting from you. Can i file my 2011 and 2012 taxes together The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i file my 2011 and 2012 taxes together See Publication 594 for more information. Can i file my 2011 and 2012 taxes together Injured spouse relief is different from innocent spouse relief. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i file my 2011 and 2012 taxes together 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). Can i file my 2011 and 2012 taxes together You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i file my 2011 and 2012 taxes together You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i file my 2011 and 2012 taxes together Note. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together . Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i file my 2011 and 2012 taxes together You must file an additional Form 8857 if you are requesting relief for more than three years. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together If you are requesting equitable relief, see Exception for equitable relief. Can i file my 2011 and 2012 taxes together under How To Request Relief, earlier, for when to file Form 8857. Can i file my 2011 and 2012 taxes together 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. Can i file my 2011 and 2012 taxes together Use the address or fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i file my 2011 and 2012 taxes together Do not file it with the employee assigned to examine your return. Can i file my 2011 and 2012 taxes together Generally, the IRS has 10 years to collect an amount you owe. Can i file my 2011 and 2012 taxes together This is the collection statute of limitations. Can i file my 2011 and 2012 taxes together By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i file my 2011 and 2012 taxes together If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i file my 2011 and 2012 taxes together But interest and penalties continue to accrue. Can i file my 2011 and 2012 taxes together Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i file my 2011 and 2012 taxes together This includes the time the Tax Court is considering your request. Can i file my 2011 and 2012 taxes together After your case is resolved, the IRS can begin or
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The Can I File My 2011 And 2012 Taxes Together

Can i file my 2011 and 2012 taxes together Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Can i file my 2011 and 2012 taxes together gov for information about Publication 584-B, at www. Can i file my 2011 and 2012 taxes together irs. Can i file my 2011 and 2012 taxes together gov/pub584b. Can i file my 2011 and 2012 taxes together Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Can i file my 2011 and 2012 taxes together Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Can i file my 2011 and 2012 taxes together It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Can i file my 2011 and 2012 taxes together These schedules, however, are for your information only. Can i file my 2011 and 2012 taxes together You must complete Form 4684, Casualties and Thefts, to report your loss. Can i file my 2011 and 2012 taxes together Prev  Up  Next   Home   More Online Publications