Publication 971 (Rev. April 2008) - Innocent Spouse Relief Page 17
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23Figure B. Do You Qualify for Separation of Liability Relief?
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No
You do not qualify for separation of
Did you file a joint return for the year you want
liability relief but you may qualify for
relief?
relief from liability arising from
community property law. See
Yes
Community Property Laws earlier.
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.
Publication 971 (April 2008)
Page 17
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