Publication 971 - Innocent Spouse Relief - Internal Revenue Service Page 16
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24Flowcharts
The following flowcharts provide a quick way for determin-
ing whether you may qualify for relief. But do not rely on
these flowcharts alone. Also read the earlier discussions.
Figure A. Do You Qualify for Innocent Spouse Relief?
Start Here
You do not qualify for innocent
spouse relief but you may qualify for
No
Did you file a joint return for the year you want
relief from liability arising from
relief?
community property law. See
Community Property Laws earlier.
Yes
You do not qualify for innocent
Will you file Form 8857 no later than 2 years
No
spouse relief but you may qualify for
after the first IRS attempt to collect the tax
equitable relief. See Figure C later.
?
1
from you that occurs after July 22, 1998
Yes
No
Does your joint return have an understated tax
due to erroneous items of your spouse?
Yes
2
Yes
At the time you signed the joint return, did you
know or have reason to know that there was an
understated tax?
No
No
Are you able to show, based on the facts and
circumstances, that it would be unfair to hold
you liable for the understated tax?
Yes
You do not qualify for innocent spouse relief; go
to Figure B.
You may qualify for innocent spouse relief.
1
Collection activities that may start the 2-year period are described earlier under How To Request Relief.
2
You may qualify for partial relief if, at the time you filed your return, you knew or had reason to know of only a portion of an erroneous item.
Page 16
Publication 971 (September 2011)
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