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Form 200 Instructions - Request For Innocent Spouse Relief And Arizona Form Separation Of Liability And Equitable Relief - Arizona Page 3

Form 200

•

3. No legal argument can be made to support the

The amount of the understatement of tax for which you

deductibility of the expense. For example, your spouse

are liable and are seeking relief; and

claimed $4,000 for security costs related to a home

•

Why you believe it would be unfair to hold you liable

office, which were actually veterinary and food costs for

for the understatement of tax.

your family’s two dogs.

Line 5 – Equitable Relief

Any income, deduction, or credit is an erroneous item if:

You may be allowed equitable relief if, taking into account

•

It is omitted from or incorrectly reported on the joint

all the facts and circumstances, it would be unfair to hold

return,

you liable for any understatement or underpayment of tax

•

It is attributable to your spouse (or former spouse).

that should be paid only by your spouse (or former spouse).

•

It results in an understatement of tax, and

You can be allowed equitable relief only for an

underpayment of tax, or part or all of any understatement of

•

You did not know and had no reason to know either

tax that does not qualify for either separation of liability or

about the understatement or the extent of it (see Partial

innocent spouse relief. You should request separation of

Innocent Spouse Relief next).

liability or innocent spouse relief for any understatement of

Partial Innocent Spouse Relief

tax, unless you are sure you are not eligible. The department

will consider equitable relief if it determines that innocent

If you knew about any of the erroneous items, but not the

spouse relief and separation of liability do not apply.

full extent of the item(s), you may be allowed relief for part

Requesting Equitable Relief

of the understatement. Explain in the statement you attach to

Form 200, how much you knew and why you did not know,

Attach an explanation of why you believe it would be unfair

and had no reason to know, the full extent of the item(s).

to hold you liable for the tax instead of your spouse (or

Requesting Innocent Spouse Relief

former spouse). If you are attaching a statement for

separation of liability or innocent spouse relief, include only

Check the box on line 4 and attach a statement to Form 200

any additional information you believe supports your request

explaining why you believe you qualify. The statement will

for equitable relief.

vary depending on your circumstances, but should include

the following:

•

The amount and a detailed description of each erroneous

item, including why you had no reason to know about

the item or the extent to which you knew about the item;

Form 200 Instructions - Request For Innocent Spouse Relief And Arizona Form Separation Of Liability And Equitable Relief - Arizona Page 3

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