Publication 971 (Rev. April 2008) - Innocent Spouse Relief Page 16
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23Flowcharts
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
No
You do not qualify for innocent
Did you file a joint return for the year you want
spouse relief but you may qualify for
relief?
relief from liability arising from
community property law. See
Community Property Laws earlier.
Yes
No
Does your joint return have an understated tax
due to erroneous items of your spouse?
Yes
*
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.
*
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 (April 2008)
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