1122 Publ 3865 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p3865.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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See IRS Publication 596, Earned Income Credit , for more information on the credit, and IRS Publication 501, Exemptions, Standard Deduction, and Filing Information for more on filing as “head of household.”

The Child Tax Credit may reduce your tax or increase your refund for each qualifying child. See IRS Publication 17, Your Federal Income Tax, for more information.

Finally, the Child and Dependent Care Credit may reduce your tax.

See IRS Publication 503, Child and Dependent Care Expenses, for more information.

What if the IRS says I owe more money because of my spouse or former spouse’s earnings? You may be surprised to know that when spouses file a joint return, either spouse can be held liable for any tax later found to be due on the return, even if the parties later divorce or the tax bill arises because of the other spouse’s transactions. This is called “joint and several liability.”

The good news is that if the IRS determines that you owe additional tax based on your spouse’s share of the return, you may have a defense based on the “innocent spouse” or “separate liability” provisions of the tax law.

You may be eligible for Innocent Spouse Relief from the IRS, if you signed a joint return with your spouse and you thought your spouse had paid the taxes due. You also may be eligible if the IRS increased your taxes because of your spouse’s unreported income or erroneous deductions, but you knew nothing about the unreported or improper items when you signed the return.

REQUEST FOR PUBLICATIONS

Obtaining the publications referred to in this brochure is as easy as dialing a tollfree number or accessing a website.

Internal Revenue Service (IRS)

Order IRS Tax Forms and Publications

1-800-829-3676

You may be able to get free tax help. Volunteer Income Tax Assistance (VITA) provides volunteers in local areas who prepare simple tax returns.

If you are a low income taxpayer who needs assistance in resolving tax disputes with the Internal Revenue Service (IRS) and you cannot afford representation, or if you speak English as a second language and need help understanding your taxpayer rights and responsibilities, you may qualify for help from a Low Income Taxpayer Clinic (LITC) that provides free or nominal cost assistance. For additional information see IRS Publication 4134, Low Income Taxpayer Clinic List.

ADDITIONAL RESOURCES

Recognizing signs and patterns of domestic violence www.mayoclinic.com/print/domestic-violence/WO00044/ METHOD=print

24-hour National Domestic Violence Hotline: 1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or 1-855-812-1001 (video phone, only for deaf callers).

Call ( 800) 906-9887 or visit https://irs.treasury.gov/freetaxprep/ to find a VITA site near you

Call (888) 227-7669 or visit www.aarp.org/money/taxaide/ to find a TaxAide site near you.

The Free File Program (free online tax preparation software). For more information, visit www.irs.gov/filing/Free-File-Do-Your-Federal- Taxes-For-Free

Low-Income Taxpayer Clinics can provide tax advice and representation. To locate one near you, visit www.irs.gov/filing/Free-File-Do-Your- Federal-Taxes-For-Free.

• The Taxpayer Advocate Service can intervene with the IRS in case of economic harm, administrative delay, or impact on other legal rights. To locate the TaxPayer Advocate Service office nearest you, call 1-877-777-4778 .

Publication 3865 (Rev. 11-2022) Catalog Number 32346J Department of the Treasury Internal Revenue Service www.irs.gov