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Topic 205 Innocent Spouse Relief - YouTube
Channel: Maths Platter
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many married taxpayers choose to file a
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joint tax return because of certain
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benefits this filing status allows them
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when filing jointly both taxpayers are
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jointly and severally liable for the tax
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and any additions to tax interest or
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penalties that arise from the joint
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return even if they later divorce joint
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and several liability means that each
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taxpayer is legally responsible for the
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entire liability thus both spouses on a
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married filing jointly return are
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generally held responsible for all the
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tax due even if one spouse earned all
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the income or claimed improper
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deductions or credits this is also true
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even if a divorce decree states that a
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former spouse will be responsible for
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any amounts due on previously filed
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joint returns in some cases however a
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spouse can get relief from being jointly
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and severally liable there are three
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types of relief from the joint and
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several liability of a joint return
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innocent spouse relief provides you
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relief from additional tax you owe if
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your spouse or former spouse failed to
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report income reported income improperly
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or
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claimed improper deductions or credits
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separation of liability relief provides
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for the separate allocation of
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additional tax owed between you and your
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former spouse or your current spouse
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your legally separated from or not
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living with when an item wasn't reported
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properly on a joint return you're then
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responsible for the amount of tax
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allocated to you equitable relief may
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apply when you don't qualify for
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innocent spouse relief or separation of
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liability relief for something not
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reported properly on a joint return and
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generally attributable to your spouse
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you may also qualify for equitable
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relief if the amount of tax reported is
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correct on your joint return but the tax
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wasn't paid with a return you must
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request innocent spouse relief or
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separation of liability relief no later
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than two years after the
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the IRS first attempted to collect the
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tax from you for equitable relief you
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must request relief during the period of
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time the IRS can collect the tax from
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you if you're looking for a refund of
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tax you paid then you must request it
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within the statute period for seeking a
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refund which is generally three years
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after the date the return is filed or
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two years following the payment of the
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tax whichever is later
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you must meet all of the following
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conditions to qualify for innocent
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spouse relief you filed a joint return
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that has an understatement of tax
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deficiency that's solely attributable to
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your spouse's erroneous item an
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erroneous item includes income received
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by your spouse but omitted from the
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joint return deductions credits and
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property basis are also erroneous items
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if they're incorrectly reported on the
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joint return you must establish that at
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the time you signed the joint return you
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didn't know and had no reason to know
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that there was an understatement of tax
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and taking into account all the facts
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and circumstances it would be unfair to
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hold you liable for the understatement
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of tax to qualify for separation of
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liability relief you must have filed a
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joint return and must meet one of the
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following requirements at the time you
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request relief you're divorced or
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legally separated from the spouse with
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whom you filed the joint return you're
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widowed or you haven't been a member of
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the same household as the spouse with
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whom you filed the joint return at any
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time during the 12-month period ending
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on the date you request relief if you
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had actual knowledge of the item that
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gave rise to the understatement of tax
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at the time you signed the joint return
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you don't qualify for separation of
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liability relief if you don't qualify
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for innocent spouse relief or separation
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of liability relief you may still
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qualify for equitable relief to qualify
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for equitable relief you must establish
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that under all the facts and
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circumstances it would be unfair to hold
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you liable for the understatement or
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underpayment of
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in addition you must meet the other
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requirements listed in publication 971
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innocent spouse relief see revenue
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procedure 2013 34 for information about
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Hawley IRS will take into account abuse
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and financial control by the non
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requesting spouse in determining whether
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equitable relief is warranted to seek
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innocent spouse relief separation of
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liability relief or equitable relief you
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should submit to the IRS a completed
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form 8850 7 request for innocent spouse
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relief or a written statement containing
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the same information required on Form
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8850 7 which you sign under penalties of
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perjury
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you may also refer to publication 971
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innocent spouse relief for more
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information if you request relief from
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the joint and several liability of a
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joint return the IRS is required to
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notify the spouse you filed jointly with
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of your request and allow him or her to
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provide information for consideration
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regarding your claim if you lived in a
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community property state and didn't file
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as married filing jointly you might
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qualify for relief from the operation of
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State community property law community
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property states are Arizona California
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Idaho Louisiana Nevada New Mexico Texas
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Washington and Wisconsin an injured
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spouse claim is for allocation of a
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refund of a joint refund while innocent
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spouse is for relief for allocation on a
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joint and several liability of a joint
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return your an injured spouse if all or
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part of your share of a refund from a
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joint return was or will be applied
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against the separate past due federal
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tax state tax child support or federal
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non-tax debts such as a student loan
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owed by your spouse if you're an injured
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spouse you may be entitled to recoup
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your share of the refund for more
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information see form 8300 79 injured
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spouse allocation or refer to
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203
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