Publication 971 - Instructions Innocent Spouse Relief Forms - 2003 Page 17
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22Figure C. Do You Qualify for Equitable Relief?
Start Here
Are you eligible for innocent spouse relief, relief
Yes
by separation of liability, or relief from liability
arising from community property law?
No
Yes
Did you file your return with the intent to commit
fraud?
No
*
Yes
Did you pay the tax?
No
Did your spouse transfer property to you for
Yes
the main purpose of avoiding tax or the
payment of tax?
No
Did you and your spouse transfer property to
Yes
one another as part of a fraudulent scheme?
No
Are you able to show it would be unfair to hold
No
you liable for the understatement or
underpayment of tax?
Yes
You do not qualify for equitable relief.
You may qualify for equitable relief.
*
You may qualify for equitable relief and receive a refund of certain installment payments made after you file Form 8857.
Page 17
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 200 Instructions - Request For Innocent Spouse Relief And Arizona Form Separation Of Liability And Equitable Relief - Arizona
Financial
Instructions For Form N-379 Request For Innocent Spouse Relief (and Separation Of Liability And Equitable Relief)
Financial
Related Categories
Parent category: Financial