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Free State Tax File

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Free State Tax File

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

Free state tax file Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free state tax file Tax questions. Free state tax file Obtaining copies of treaties. Free state tax file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. Free state tax file irs. Free state tax file gov/pub901. Free state tax file Reminders Disclosure of a treaty-based position that reduces your tax. Free state tax file  If you take the position that any U. Free state tax file S. Free state tax file tax is overruled or otherwise reduced by a U. Free state tax file S. Free state tax file treaty (a treaty-based position), you generally must disclose that position on your affected return. Free state tax file See Application of Treaties, later. Free state tax file U. Free state tax file S. Free state tax file –U. Free state tax file S. Free state tax file S. Free state tax file R. Free state tax file income tax treaty. Free state tax file  The U. Free state tax file S. Free state tax file –U. Free state tax file S. Free state tax file S. Free state tax file R. Free state tax file income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free state tax file That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Free state tax file Provisions of the U. Free state tax file S. Free state tax file –U. Free state tax file S. Free state tax file S. Free state tax file R. Free state tax file income tax treaty are discussed in this publication under Commonwealth of Independent States. Free state tax file U. Free state tax file S. Free state tax file –China income tax treaty. Free state tax file  The U. Free state tax file S. Free state tax file –China income tax treaty does not apply to Hong Kong. Free state tax file Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. Free state tax file S. Free state tax file income tax for residents of that particular country. Free state tax file Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. Free state tax file You should use this publication only for quick reference. Free state tax file It is not a complete guide to all provisions of every income tax treaty. Free state tax file Comments and suggestions. Free state tax file   We welcome your comments about this publication and your suggestions for future editions. Free state tax file   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free state tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax file   You can email us at taxforms@irs. Free state tax file gov. Free state tax file Please put “Publications Comment” on the subject line. Free state tax file You can also send us comments from www. Free state tax file irs. Free state tax file gov/formspubs. Free state tax file Select “Comment on Tax Forms and Publications” under “Information About. Free state tax file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax file Ordering forms and publications. Free state tax file   Visit www. Free state tax file irs. Free state tax file gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free state tax file Internal Revenue Service 1201 N. Free state tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax file   If you have a tax question, check the information available on IRS. Free state tax file gov or call 1-800-829-1040. Free state tax file We cannot answer tax questions sent to either of the above addresses. Free state tax file Obtaining copies of treaties. Free state tax file   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free state tax file   You can obtain the text of most of the treaties at www. Free state tax file irs. Free state tax file gov/businesses/international. Free state tax file You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. Free state tax file NW — Rm. Free state tax file 3419 Washington, D. Free state tax file C. Free state tax file 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. Free state tax file S. Free state tax file Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 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