Publication 971 - Innocent Spouse Relief - Internal Revenue Service
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24Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 971
How To Request Relief
2
. . . . . . . . . . . . . . . . . . . . . .
(Rev. September 2011)
Community Property Laws
4
. . . . . . . . . . . . . . . . . . .
Cat. No. 25757C
Innocent
Innocent Spouse Relief
5
. . . . . . . . . . . . . . . . . . . . .
Separation of Liability Relief
7
. . . . . . . . . . . . . . . . .
Spouse Relief
Equitable Relief
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refunds
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Filled-in Form 8857
. . . . . . . . . . . . . . . . . . . . . . . . . 10
Flowcharts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Questions & Answers . . . . . . . . . . . . . . . . . . . . . . . 19
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 21
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
What’s New
Expanded filing deadline for equitable relief. The pe-
riod of time in which you may request equitable relief has
been expanded. See
How To Request Relief
later.
More information. For more information about the latest
developments on Publication 971, go to
pub971.
Introduction
When you file a joint income tax return, the law makes both
you and your spouse responsible for the entire tax liability.
This is called joint and several liability. 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 deter-
mines to be due, even if the additional tax is due to income,
deductions, or credits of your spouse or former spouse.
You remain jointly and severally liable for the 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.
In some cases, a spouse (or former spouse) will be
relieved of the tax, interest, and penalties on a joint tax
return. Three types of relief are available to married per-
sons who filed joint returns.
Get forms and other information
faster and easier by:
1. Innocent spouse relief.
Internet
IRS.gov
2. Separation of liability relief.
3. Equitable relief.
Oct 07, 2011
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