Looking for a Arizona Tax Forms And Templates? Download it for free!

Form 200 - Request For Innocent Spouse Relief And Separation Of Liability And Equitable Relief Page 4

Form 200

On line 5, enter the current name and SSN of the person to

Signed Under Duress

whom you were married at the end of the year(s) listed on

You are considered to have signed under duress (threat of

line 1. If the name of your spouse (or former spouse) shown

harm or other form of coercion) if you were unable to resist

on that year’s tax return(s) is different from the current

demands to sign the return and you would not have signed

name, enter it in parentheses after the current name. For

the return except for the constraint applied by your spouse or

example: Joan Oak (formerly Joan Pine). Enter the current

former spouse. The duress must be directly connected with

address and phone number if you know it.

the signing of the joint return.

Lines 6 through 10 -

Part IV - Your Current Financial Situation

Answer questions 6 through 10.

Lines 18 through 20 -

Part III - Your Financial and Return

Answer questions 18 through 20.

Preparation Involvement

Sign Form 200 -

Lines 11 through 17 -

Sign Form 200 in the space provided. We cannot consider

Answer questions 11 through 17.

your Form 200 if you do not sign it. If you do not sign it, we

will return it to you. Also be sure to date it.

By law, if a person’s name is signed to a return, it is

presumed to be signed by that person. You must prove that

Paid Preparer Must Sign Form 200 -

your signature on the joint return was forged or that you

Anyone that you pay to prepare Form 200 for you must sign

signed under duress (threat or harm or other form or

the Form 200 in the space provided. The preparer must give

coercion). Attach a statement explaining why you believe

you a copy of the completed Form 200 for your records.

your signature was forged or you signed under duress.

Someone who prepares Form 200 but does not charge you

Forged Signature

should not sign Form 200.

Your signature on a joint return is considered to be forged if

it was not signed by you and you did not authorize (give

tacit consent) the signing of your name to the return.

Tacit Consent

Tacit consent means that, based on your actions at the time

the joint return was filed, you agreed to the filing of the joint

return. You may be considered to have given tacit consent if

any of the following apply;



You gave tax information (such as Forms W-2 and

1099) to your spouse.



You did not object to the filing.



You did not have a valid reason to refuse to file

jointly.



There was an apparent advantage to you in filing a

joint return.

We will also consider whether you filed joint returns with

your spouse or former spouse in prior years and whether you

filed a separate income tax return for that year.

Form 200 - Request For Innocent Spouse Relief And Separation Of Liability And Equitable Relief Page 4

Related Articles

Related forms

Related Categories