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Form 200

You may be allowed innocent spouse relief if all of the

Required attachment (even if you completed federal

following apply.

Form 8857).



You filed a joint return for the year(s) entered on line 1.

If checked box 3b, attach a statement to Form 200

explaining why you believe you qualify. The statement will



There is an understatement of tax on the return(s) that

vary depending on your circumstances, but should include

is due to erroneous items of your spouse (or former

all of the following.

spouse).



The amount and a detailed description of each erroneous



You can show that when you signed the return(s) you

item, including why you had no reason to know about

did not know and had no reason to know that the

the item or the extent to which you knew about the item.

understatement of tax existed (or the extent to which the



understatement existed).

The amount of the understatement of tax for which you

are liable and are seeking relief. and



Taking into account all the facts and circumstances, it



would be unfair to hold you liable for the

Why you believe it would be unfair to hold you liable

understatement of tax.

for the understatement of tax.

Line 3c - Equitable Relief

Erroneous Items

Erroneous items are either of the following.

You may be allowed equitable relief if, taking into account

all the facts and circumstances, it would be unfair to hold

1. Unreported income. This is any gross income item

you liable for any understatement or underpayment of tax

received by your spouse that is not reported.

that should be paid only by your spouse (or former spouse).

2. Incorrect deduction, credit, or basis. This is any

You can be allowed equitable relief only for an

improper deduction, credit, or property basis claimed by

underpayment of tax, or part or all of any understatement of

your spouse.

tax that does not qualify for either separation of liability or

The following are examples of erroneous items.

innocent spouse relief. You should request separation of

1. The expense for which the deduction was taken was

liability or innocent spouse relief for any understatement of

never made.

For example, your spouse deducted

tax, unless you are sure you are not eligible. The department

$10,000 of advertising expenses on federal schedule C,

will consider equitable relief if it determines that innocent

but never paid for any advertising.

spouse relief and separation of liability do not apply.

2. The expense does not qualify as a deductible expense.

Requesting Equitable Relief

For example, your spouse claimed a business fee

If you are asking for equitable relief, check the box on line

deduction of $10,000 that was for the payment of state

3c.

fines: fines are not deductible.

Required attachment (even if you completed federal

3. No legal argument can be made to support the

Form 8857).

deductibility of the expense. For example, your spouse

If you checked box 3c, attach an explanation of why you

claimed $4,000 for security costs related to a home

believe it would be unfair to hold you liable for the tax

office, which were actually veterinary and food costs for

instead of your spouse (or former spouse).

If you are

your family’s two dogs.

attaching a statement for separation of liability or innocent

Any income, deduction, or credit is an erroneous item if all

spouse relief, include only any additional information you

of the following apply.

believe supports your request for equitable relief.



It is omitted from or incorrectly reported on the joint

Part II - Information About You and Your

return.

Spouse (or Former Spouse)



It is attributable to your spouse (or former spouse).

Line 5 -



It results in an understatement of tax. and



The department must contact your spouse or former spouse.

You did not know and had no reason to know either

There are no exceptions, even for victims of spousal abuse

about the understatement or the extent of it (see Partial

or domestic violence.

Innocent Spouse Relief next).

We will inform your spouse or former spouse that you filed

Partial Innocent Spouse Relief

Form 200 and will allow him or her to participate in the

If you knew about any of the erroneous items, but not the

process. If you are asking for relief from joint and several

full extent of the item(s), you may be allowed relief for part

liability on a joint return, we must also inform him or her of

of the understatement. Explain in the statement you attach

our determination regarding your request for relief.

to Form 200, how much you knew and why you did not

To protect your privacy, we will not disclose your personal

know, and had no reason to know, the full extent of the

information like your current name, address or phone

item(s).

number.

We will not disclose information about your

Requesting Innocent Spouse Relief

employer, your income or assets, or any other information

that does not relate to making a determination about your

If you are asking for innocent spouse relief, check the box

request for relief from liability.

on line 3b.

Form 200 - Request For Innocent Spouse Relief And Separation Of Liability And Equitable Relief Page 3

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