Form Dtf-4.2 - Compromise Of Spousal Share Of Liability On Joint Tax Return (Page 6 of 6) in pdf

Page 6 of 6 DTF-4.2 (2/08)

Instructions

If your offer is accepted and all terms of the offer are satisfied

Basis for compromise

(that is, your share of the liability is paid in full), the Tax

A taxpayer who has filed a joint income tax return for a tax

Department will amend the appropriate warrant(s). Interest

year may qualify under New York State Tax Law section 171,

will also be due at the rates established under the Tax Law

subdivision eighteenth-d for a compromise of some or all of

on any deferred portion of the offer from the date of notice of

any tax due for that tax year. The following conditions must

acceptance until it is paid in full.

be met:

Terms on page 5 include: 1) a waiver of refunds; and 2) a

1. At the time of the compromise offer, the taxpayer and

waiver of the right to contest the liability after the offer is

spouse are:

accepted. Your submission of this form is an acceptance of

a) divorced,

these provisions.

b) legally separated, or

c) living apart and ineligible to file a joint return;

Specific instructions

and

Attach additional sheets of paper if you need more space to

2. The taxpayer is able to demonstrate that collection of the

answer a question. Identify each sheet by writing your name

spousal share of the liability from the taxpayer cannot be

and social security number at the top of the page and the

accomplished within a reasonable period of time without

number of the question you are answering.

imposing substantial economic hardship on the taxpayer.

Complete all areas, for example:

Substantial economic hardship does not require the

taxpayer’s bankruptcy or insolvency.

Item 1 — Date the first page of Form DTF-4.2 in the space

provided. This date is important for identification and

You must also be in compliance with all payment and filing

reference purposes.

requirements for periods not included in the offer. This

includes estimated tax payments and tax deposits.

Item 7 — List the facts and reasons (hardship) that are

grounds for acceptance of the offer.

The Tax Department may also require proof of your income

during the period(s) for which you seek compromise. Once

Signature — Sign and date the Statement on page 5.

this information is obtained from you and/or our records, your

share, if any, of the tax liability can be calculated by the Tax

Submitting Form DTF-4.2

Department’s Audit Division as follows:

After answering all questions, read the Terms on page 5.

You must also attach a copy of the following supporting

compromised spouse’s tax

balance on assessment

amount

documents:

total recalculated tax for

as of application date

due

both taxpayers

1. proof of marital status - divorce decree, separation papers,

You will be notified of the results.

or other;

2. your current pay stub or other proof(s) of income;

Submission of an offer does not automatically suspend

collection of any warrant. If there is any indication that

3. Social security lifetime wage earnings statement, if

the filing of the offer is solely for the purpose of delaying

available;

collection of the tax, the Tax Department will continue

4. your most recent federal income tax return with all

collection efforts.

attachments and schedules; and

Interest and penalties will continue to accrue on the liability

5. Form POA-1, Power of Attorney, if you are retaining a

while your offer is under consideration. Interest rates are

representative.

computed quarterly and may change.

These instructions are intended only as an overview of the

offer process and a guide in preparing Form DTF-4.2.

Form Dtf-4.2 - Compromise Of Spousal Share Of Liability On Joint Tax Return Page 6

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