Form L-21 - Innocent Spouse Relief - Oklahoma Tax Commission Page 3
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Form L-21
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Do You Qualify for Innocent Spouse Relief?
To qualify for innocent spouse relief, you must meet the following requirements:
•
You filed a joint Oklahoma income tax return for the tax year at issue;
•
You have been deserted, divorced, separated, or widowed;
•
There is an understated tax on the return that is due to erroneous items of your spouse (or former spouse).
Erroneous items are either of the following:
1. Unreported income
2. Incorrect deduction, credit, or property basis
•
You can demonstrate that when you signed the joint return you did not know, and had no reason to know, that the
understated tax existed (or the extent to which the understated tax existed); and
•
Taking into account all facts and circumstances, it would be unfair to hold you liable for the understated tax.
Can You Prove Your Entitlement to Relief?
If on a joint Oklahoma income tax return there is, or there is subsequently determined to be, a liability attributable to
income or activity for one spouse, the other spouse may be relieved of the liability, including interest and penalty, if the
spouse requesting relief can establish that:
1. The liability is attributable to the income or business activity of the non-requesting spouse; and
2. It would be inequitable to hold the requesting spouse liable for the tax liability.
Factors which may be considered in determining whether it would be inequitable to hold the requesting spouse liable
include:
•
Whether the requesting spouse received a benefit, such as a lavish gift, increased standard of living or additional
money from the nonpayment of tax;
•
Whether the spouse requesting relief has been deserted, divorced, separated, or widowed;
•
Business background or education of the requesting spouse;
•
Involvement of the requesting spouse in the financial affairs of the family; and
•
Involvement of the requesting spouse in the business or transaction giving rise to the tax liability.
What Documents Do You Need to Submit?
1. Completed Form L-21;
2. A copy of your divorce decree, if applicable;
3. Copies of federal income tax returns for tax years which you are requesting relief, with W2s and 1099s;
4. If you have received a Final Determination letter from the IRS, a copy of the Final Determination letter; and
5. If you have made payments toward the outstanding liability, proof of payment.
Mail these documents and completed Form L-21 to:
Oklahoma Tax Commission
Office of the General Counsel
120 N Robinson, Suite 2000W
Oklahoma City, OK 73102
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