Publication 971 - Innocent Spouse Relief - Internal Revenue Service Page 17
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24Figure B. Do You Qualify for Separation of Liability Relief?
Start Here
You do not qualify for separation of
liability 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
Will you file Form 8857 no later than 2 years
You do not qualify for separation of
No
after the first IRS attempt to collect the tax
liability relief but you may qualify for
*
from you that occurs after July 22, 1998
?
equitable relief. See Figure C later.
Yes
No
Does your joint return have an understated tax?
Yes
Are you still married to the spouse with whom
you filed the joint return? (If that spouse is
No
deceased, answer “No.”)
Yes
Yes
Are you legally separated from the spouse with
whom you filed the joint return?
No
Yes
Were you a member of the same household as
the spouse with whom you filed the joint return
at any time during the 12-month period ending
on the date you file Form 8857?
No
You do not qualify for separation of liability
relief; go to Figure C.
You may qualify for separation of liability relief.
*
Collection activities that may start the 2-year period are described earlier under How To Request Relief.
Publication 971 (September 2011)
Page 17
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