Publication 971 - Instructions Innocent Spouse Relief Forms - 2003
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22Department of the Treasury
Contents
Internal Revenue Service
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 971
How To Request Relief . . . . . . . . . . . . . . . . . . . . . .
2
(Rev. July 2003)
Community Property Laws . . . . . . . . . . . . . . . . . . .
3
Cat. No. 25757C
Innocent Spouse Relief . . . . . . . . . . . . . . . . . . . . .
3
Innocent
Relief by Separation of Liability . . . . . . . . . . . . . . .
5
Equitable Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Spouse Relief
How To Allocate the Understatement of Tax . . . . .
7
Filled-in Form 8857 . . . . . . . . . . . . . . . . . . . . . . . . . 13
(And Separation of
Visual Aids To See If You Qualify . . . . . . . . . . . . . 15
Liability and Equitable
Questions & Answers . . . . . . . . . . . . . . . . . . . . . . . 18
Relief)
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 20
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Important Note
This edition of Publication 971 is available only on the
Internet. It has been revised to cover final IRS regulations
relating to innocent spouse relief. However, it does not
cover final regulations relating to the relief discussed under
Community Property Laws. Those regulations will be
covered in a future edition.
Introduction
Many married taxpayers choose to file a joint tax return
because of certain benefits this filing status allows. Both
taxpayers are jointly and individually responsible for the tax
and any interest or penalty due on the joint return even if
they later divorce. This is true even if a divorce decree
states that a former spouse will be responsible for any
amounts due on previously filed joint returns. One spouse
may be held responsible for all the tax due even if all the
income was earned by the other spouse.
In some cases, a spouse will be relieved of the tax,
interest, and penalties on a joint tax return. Three types of
relief are available.
1) Innocent spouse relief.
2) Relief by separation of liability.
3) Equitable relief.
This publication explains these types of relief, who may
qualify for them, and how to get them. You can also use the
Innocent Spouse Tax Relief Eligibility Explorer at
to see if you qualify for innocent spouse
relief. Click on “Individuals,” “Innocent Spouses,” and “Ex-
plore if you are an Eligible Innocent Spouse”.
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