Form Pa-971 - Relief From Joint Liability (Innocent Spouse Relief)
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11PA-971 (10-09)
Contents
Introduction …………………………………. . . . . . . . . . . .1
How to Request Relief ……….…………… . . . . . . . . . . .2
Relief from Understatement of Tax ..……. . . . . . . . . . . .2
Relief by Separation of Liability…………… . . . . . . . . . . .3
Relief from Joint Liability
Relief by Income Allocation ………………. . . . . . . . . . . .4
Questions & Answers ……………………... . . . . . . . . . .5
(Innocent Spouse Relief)
Where To Obtain Additional Information ... . . . . . . . . . . .6
Flowchart A ………………………………… . . . . . . . . . . .7
Flowchart B ………………………………… . . . . . . . . . . .8
Flowchart C ………………………………… . . . . . . . . . . .9
Example of Completed PA 8857 ………… . . . . . . . . . . .10
INTRODUCTION
Many married taxpayers file joint tax returns. However, filing a joint tax return makes both you and your spouse legally responsible for the
entire tax liability even if the other spouse earned all the income or claimed improper deductions or credits. This is called joint and several
liability. Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability, interest,
penalties, and other charges the Department determines to be due.
In some cases, a spouse (or former spouse) who filed a joint return and has an outstanding liability will be relieved of the tax, interest, and
penalties attributable to the joint tax return. Three types of relief are available to married persons who filed a joint return:
1. Understatement of Tax
2. Separation of Liability
3. Income Allocation
This publication explains the three types of relief and the application process. Since each type of relief has different requirements, read the
explanation for each type of relief and use the flowcharts near the end of this publication to see which types of relief you may qualify.
This publication does not cover injured spouse relief or returns filed under duress.
Injured spouse relief. Injured spouse relief is available when spouses file a joint return containing a tax overpayment, and the tax
overpayment is to be applied against one spouse’s delinquent child support liability or personal income tax liability. In such a case, the other
spouse may claim injured spouse relief to protect his/her share of the overpayment from being applied towards the other spouse’s child
support or personal income tax liability.
To file a claim for injured spouse relief, you should obtain a Form PA 8379, Injured Spouse Claim and Allocation.
Duress. If you are a victim of domestic abuse and can demonstrate that you involuntarily executed a return as a result of that abuse, you do
not claim relief as described in this publication. Please contact the Department’s Taxpayers’ Rights Advocate for further instructions.
Note: The duress must be directly connected with the signing of the joint return.
For additional information or to obtain forms:
●
● E-mail: pataxadvocate@state.pa.us
● Fact & Information Line: 1-888-PATAXES (1-888-728-2937)
Requires Touch-Tone Service
● Office of Taxpayers Rights’ Advocate: (717) 772-9347
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