Publication 971 (Rev. April 2008) - Innocent Spouse Relief Page 18
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23Figure C. Do You Qualify for Equitable Relief?
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Are you eligible for innocent spouse relief,
Yes
separation of liability relief, or relief from liability
arising from community property law?
No
No
Does your return have an understated or
underpaid tax?
Yes
1
Yes
Did you pay the tax?
No
Are you able to show it would be unfair to hold
No
you liable for the understated or underpaid tax?
Yes
Did you and your spouse (or former spouse)
Yes
transfer property to one another as part of a
fraudulent scheme?
No
Did your spouse (or former spouse) transfer
Yes
property to you for the main purpose of
avoiding tax or the payment of tax?
No
Yes
Did you file or fail to file your return with the
intent to commit fraud?
No
Is the income tax liability from which you seek
2
No
relief due to an item of the spouse (or former
spouse) with whom you filed the joint return?
Yes
You do not qualify for equitable relief.
You may qualify for equitable relief.
1
You may qualify for equitable relief and receive a refund of certain payments made out of your own funds. See Refunds earlier.
2
You may qualify for equitable relief if you meet any of the exceptions to condition (8) discussed earlier under Conditions for Getting Equitable Relief.
Page 18
Publication 971 (April 2008)
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