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How To Fill Out 1040x Example

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How To Fill Out 1040x Example

How to fill out 1040x example It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. How to fill out 1040x example Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. How to fill out 1040x example Select the Scenario that Applies to You: How to fill out 1040x example I am an independent contractor or in business for myself How to fill out 1040x example If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. How to fill out 1040x example I hire or contract with individuals to provide services to my business How to fill out 1040x example If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. How to fill out 1040x example Determining Whether the Individuals Providing Services are Employees or Independent Contractors How to fill out 1040x example Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - How to fill out 1040x example An independent contractor How to fill out 1040x example An employee (common-law employee) How to fill out 1040x example A statutory employee How to fill out 1040x example A statutory nonemployee How to fill out 1040x example In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. How to fill out 1040x example Common Law Rules How to fill out 1040x example Facts that provide evidence of the degree of control and independence fall into three categories: How to fill out 1040x example Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? How to fill out 1040x example Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) How to fill out 1040x example Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? How to fill out 1040x example Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. How to fill out 1040x example The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. How to fill out 1040x example Form SS-8 How to fill out 1040x example If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. How to fill out 1040x example Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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Page Last Reviewed or Updated: 19-Dec-2013

The How To Fill Out 1040x Example

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