Form In-40sp - Indiana Innocent Spouse Allocation Worksheet printable pdf download

Worksheet

Indiana Innocent Spouse Allocation Worksheet

Year of

IN-40SP

Claim

Indiana Department of Revenue

State Form # 51754

3-04

Are You an Innocent Spouse?

You may be determined to be an innocent spouse if:

• The Internal Revenue Service determines that you are an innocent spouse for the same tax year; or

• Income was not reported on your federal and state returns, and the innocent spouse was unaware or had no

access or use of that income; or

• Income was earned and the innocent spouse had no compensation from this income; and, in the case of returns not

filed with Indiana when the innocent spouse thought all taxes had been filed and paid; or

• All of the income reported was the spouse’s income and you filed and paid your Indiana income tax that was due.

Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer

and the innocent spouse. The responsible taxpayer is the taxpayer that is not filing for innocent spouse consideration.

Required Attachments

You must attach a copy of the following information to this worksheet:

1. Your federal income tax return (Form 1040, 1040A, or 1040EZ) for the year of the claim, and

2. All W-2 forms of both spouses and any 1099 forms showing state/county income tax withheld.

3. A detailed letter stating why you feel you are an innocent spouse.

4. A copy of the Indiana Return for the year(s) applicable and all schedules .

5. Copies of the approved Federal Innocent Spouse form (if applicable).

Note: Your claim cannot be processed if you do not submit this required information.

Information About the Joint Tax Return for Which This Claim is Filed

Part 1

1. Enter the following information exactly as it is shown on the tax return for which you are filing this claim.

The spouse’s name and social security number shown first on that tax return must also be shown first

below.

First name, initial, and last name shown first on the return

Social security number shown first

If Innocent Spouse,

check here

First name, initial, and last name shown second on the return

Social security number shown second

If Innocent Spouse,

check here

Enter Your current home address

City

State

Zip Code

3. Is the address on your joint return different from the address shown above? ..........................................

Yes

Please complete the other side

Form In-40sp - Indiana Innocent Spouse Allocation Worksheet

Related Articles

Related forms

Related Categories