Instructions For Form N-379 Request For Innocent Spouse Relief (And Separation Of Liability And Equitable Relief) printable pdf download

INSTRUCTIONS

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM N-379

INSTRUCTIONS FOR FORM N-379

(REV. 2012)

REQUEST FOR INNOCENT SPOUSE RELIEF

(And Separation of Liability and Equitable Relief)

(NOTE: References to “married”, “unmarried”, and “spouse” also means “in a civil union”, “not in a civil union”, and “civil union partner”, respectively.)

Court Review of Request

GENERAL INSTRUCTIONS

You may petition (ask) the Court to review your request for innocent

Purpose of Form N-379

spouse relief or separation of liability (but not equitable relief) if:

•

Use Form N-379 to request relief from liability for tax, plus related

The Department sends you a determination notice

penalties and interest, that you believe should be paid only

denying, in whole or in part, your request, or

by your spouse (or former spouse). You generally must have

•

You do not receive a determination notice from the Depart-

filed a joint return for the year(s) for which you are requesting

ment within 6 months from the date you filed Form N-379.

relief. The Department of Taxation will evaluate your request

You may petition the Court to review your case no later than the

and tell you if you qualify. If you are requesting relief from the

end of the 90-day period that begins on the date the Department

non-tax obligations of your spouse, please contact the agency

mails you a determination notice. Contact your District Tax Office

with which your spouse has the obligation directly (i.e., For

for more information regarding petitioning the Court to review your

child support, contact the Child Support Enforcement Agency).

request.

You may be allowed one or more of these three types of relief:

•

Separation of liability,

Joint and Several Liability

•

Innocent spouse relief, or

Generally, joint and several liability applies to all joint returns. This

•

Equitable relief.

means that both you and your spouse (or former spouse) are

Attach a statement to Form N-379 explaining why you qualify for

liable for any underpayment of tax (tax shown on a return but

relief. Complete the statement using the best information you have

not paid) plus any understatement of tax (defined next) that may

available. The Department will ask you for additional information if

become due later. This is true even if a divorce decree states that

needed, or you may provide additional information at any time.

your former spouse will be responsible for any amounts due on

previously filed joint returns. Form N-379 allows you to request that

Additional Information

joint and several liability not apply to part or all of any unpaid tax.

See federal Publication 971 for more details.

Understatement of Tax

When and Where To File

An understatement of tax, or deficiency, is generally the difference

between the total amount of tax that the Department determines

Generally, you should file Form N-379 as soon as you become

should have been shown on the return and the amount that actually

aware of an unpaid tax liability that you believe should be paid only

was shown on the return.

by your spouse (or former spouse). The following are some of the

Example. You and your spouse (or former spouse) file a joint return

ways you may become aware of such a liability:

showing $5,000 of tax, which was fully paid. The Department later

•

The Department has examined your tax return.

audits the return and finds $10,000 of income that your spouse

•

The Department sends you a notice.

earned but did not report. With the additional income, the total

tax becomes $6,500. You and your spouse are both liable for the

You generally must file Form N-379 no later than 2 years after the

$1,500 understatement of tax.

first Department attempt to collect the tax from you. Examples of

attempts to collect the tax from you include garnishment of your

Underpayment of Tax

wages or applying your income tax refund to the tax due.

An underpayment of tax is tax that is properly shown on the return,

Exception for equitable relief. The period of time in which

but has not been paid.

you may request equitable relief has been expanded. For more

information, see Department of Taxation Announcement No. 2011-

Example. You filed a joint return that properly reflects your income

28.

and deductions, but showed an unpaid balance due of $5,000. You

and your spouse were getting divorced. You gave your spouse

Do not file Form N-379 with your tax return. Instead:

$2,500 and your spouse promised to pay the full $5,000, but did not.

•

If you are meeting with a Department employee for an

You and your spouse are both liable for the $5,000 underpayment

examination, examination appeal, or collection, file Form

of tax.

N-379 with that employee.

•

Spousal Notification

If you received a Department of Taxation notice of deficiency,

and the 30-day period specified in the notice has not expired,

The Department is required to inform your spouse (or former spouse)

file Form N-379 with the Department employee named in the

if you request a separation of liability or innocent spouse relief,

notice. Attach a copy of the notice to Form N-379. Before

and to allow your spouse (or former spouse) to provide information

the end of the 30-day period, you should file a petition with

that may assist in determining the amount of relief from liability.

the Board of Review or the Tax Appeal Court, (collectively

The Department of Taxation will not provide information to your

the Court) as explained in the notice. By doing so, you

spouse or former spouse that could infringe on your privacy. The

preserve your rights if the Department is unable to properly

Department will not provide your new name, address, information

consider your request before the end of the 30-day period.

about your employer, phone number, or any other information that

Include the information that supports your position, including

does not relate to a determination about your request for relief

when and why you filed Form N-379, in your petition to the

from liability.

Court. The time for filing with the Court is not extended while

the Department is considering your request.

Separation of Liability

If none of the situations above apply to you, file Form N-379 with

If you filed a joint return for the year(s) entered on Line 1, you

the Hawaii Department of Taxation at P.O. Box 259, Honolulu, HI

96809-0259.

may be able to separate liability for any understatement of tax on

the return(s) between you and your spouse (or former spouse).

Instructions For Form N-379 Request For Innocent Spouse Relief (And Separation Of Liability And Equitable Relief)

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