Form N-379 - Request For Innocent Spouse Relief

General Instructions

Line 6.— Enter on this line your adjusted gross income for the

Purpose of Form N-379

preadjustment year. Do not include the adjusted gross income of the

Use this form to see if you may be relieved of Hawaii tax liability for a

spouse with whom you filed the joint return for the year you are

joint return on which there is a substantial understatement of tax

requesting innocent spouse relief. If you are married to another spouse

attributable to grossly erroneous items of your spouse. In order to

at the close of the preadjustment year, your adjusted gross income shall

receive Hawaii innocent spouse relief, you must have first obtained

include the income of your new spouse whether or not you filed a joint

federal innocent spouse relief, the understatement of Hawaii tax must be

return for the preadjustment year.

more than $500, you must have been sent a deficiency notice from the

Line 8.— Your total tax is the amount of your tax liability as shown on

Department of Taxation, and that deficiency must exceed the applicable

the deficiency notice.

percentage of your adjusted gross income for the preadjustment year.

(Effective for tax deficiency notices sent by the Department of Taxation to

Line 9.— Figure your tax without any grossly erroneous items, but with

taxpayers after December 31, 1990.)

any other incorrect items, such as items agreed to during an audit or

items you knew about or had reason to know about. Grossly erroneous

Specific Instructions

items are any items of gross income attributable to your spouse which is

omitted from gross income and any claim of a deduction, credit, or basis

Line 1.—Enter the names and social security numbers in the same order

by your spouse in an amount for which there is no basis in fact or law.

as listed on the JOINT tax return for the tax year being assessed. Note: If

Line 11.— Contact the Department of Taxation for help in figuring related

the filing status on the original return is not a married filing joint return,

penalties and interest. If you have a collector assigned to your account,

you cannot file this form.

call your collector. Otherwise, call the number which appears on your

Line 3.— If you have obtained tax liability relief from the Internal

deficiency notice.

Revenue Service (IRS) under the federal innocent spouse provisions of

Internal Revenue Code section 6013(e), attach a copy of the letter that

Where to File

was sent to you informing you that your claim for innocent spouse relief

was granted. If your claim was only partially granted, also attach a copy

File Form N-379 with the taxation district office which issued the

of the report explaining the partial disallowance that came with the letter

deficiency notice.

from the IRS. If you have not obtained federal relief, you do not qualify

for Hawaii innocent spouse relief. Do not complete the rest of this form.

Line 4.— The adjustment year is the year in which the Department of

— MAILING ADDRESSES —

Taxation mailed you a deficiency notice for the tax year indicated on line

2. A deficiency notice is any communication from the Department

OAHU DISTRICT OFFICE

HAWAII DISTRICT OFFICE

notifying you that there is a delinquency on your account (e.g., Forms

P.O. BOX 259

P.O. BOX 833

D-58 and D-68A, Assessment Notice Form N-121, or Income Tax Bill

HONOLULU, HI 96809-0259

HILO, HI 96721-0833

Notice of Delinquency Form CNIT-11-A).

MAUI DISTRICT OFFICE

KAUAI DISTRICT OFFICE

P.O. BOX 1169

3060 EIWA ST., #105

Line 5.— The preadjustment year is the tax year before the year

WAILUKU, HI 96793-6169

LIHUE, HI 96766-1889

indicated on line 4.

FORM N-379

Form N-379 - Request For Innocent Spouse Relief - 1998 Page 2

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