Form 84 - Application For Relief From Joint Income Tax Liability (Page 2 of 2) in pdf

Form 84 Instructions

General Information

the federal determination, and the federal tax return. Applicants

should also submit any documents or exhibits substantiating

The Department of Revenue is authorized to grant relief from

this application. The filing of this form will not stay the collection

a joint income tax liability under certain conditions. Relief can be

of tax unless or until this application is approved. If the applica-

granted where a taxpayer and a spouse file a joint income tax

tion is approved, a refund of any resulting overpayment of tax

return reporting a substantial understatement of tax attributable

will be made to the applicant.

to grossly erroneous items of one spouse if (1) the spouse

requesting relief establishes that he or she did not know, and

Application Prior to Assessment

had no reason to know, that there was such a substantial under-

If a taxpayer has received a Notice of Intention to Assess (NIA),

statement; and (2) taking into account all facts and circum-

this application must be received within 30 days following the

stances of a case, it would be inequitable to hold the applicant

issuance of the NIA. The applicant is entitled to a conference

liable for the deficiency.

if one is requested within this 30-day period. If a conference is

For further information refer to Regulation 830 CMR 62C.84.1

requested, this application must be attached to the written

Spousal Relief From Joint Income Tax Liability. This regulation

request. Mail the completed Form 84, the NIA and all attach-

is available by calling the Rulings and Regulations Bureau at

ments to the return address as shown on the NIA.

(617) 626-3250.

Application After Assessment

Substantial Understatement

If a taxpayer has received a Notice of Assessment (NOA), this

To be considered substantial, the understated tax, excluding any

application must be made by filing an Application for Abatement

interest and penalties, must exceed $200 where due to an item

(Form CA-6). The applicant must attach this application to Form

omitted from gross income; or exceed $500 where due to a claim

CA-6 and enter in Item 1 of Form CA-6, “see attached Form 84.”

or claims of deduction, exemption, credit or basis, for which there

The applicant is entitled to a hearing if one is requested on

is no basis in fact or law.

either Form CA-6 or on a separate written request. Form CA-6

is available at any Department of Revenue office or by calling

Inequitable Liability

(617) 887-MDOR. Mail the completed Form 84, Form CA-6 and

Whether it is inequitable to hold a person liable for a tax defi-

all attachments to: Massachusetts Department of Revenue,

ciency will be determined by all the facts and circumstances of

Customer Service Bureau, PO Box 7031, Boston, MA 02204.

a case. Although no single factor is controlling, consideration will

be given to whether the applicant significantly benefited from the

Notice of Determination

substantial understatement of tax.

A written notice of determination will be issued to the applicant.

A grant of relief will only apply to the extent specified in the writ-

Application for Relief

ten determination. The applicant remains jointly and severally li-

A taxpayer wishing to apply for relief must submit this form

able for any amounts where relief is not granted. Also, the appli-

within the time prescribed for challenging an assessment or a

cant’s spouse remains liable for the entire tax determined to be

proposed assessment under MGL Ch. 62C, sections 26 and 37.

due. If the grant of relief was obtained by false or fraudulent

Applicants should attach copies of any federal claim for relief,

means, the grant of relief is void.

Form 84 - Application For Relief From Joint Income Tax Liability Page 2

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