| When you are married and you and your husband or | | | | return. |
| wife files a joint income tax return, you are both, | | | | You also may be eligible for Innocent Spouse Relief if |
| ultimately, responsible for that return. If you owe, the | | | | you have requested tax relief within 2 years of the |
| IRS is able to come after each of you for its money. In | | | | payment coming due. You could even be eligible for |
| this case, who earned the most or who actually filed | | | | Innocent Spousal Relief if you simply believe that the |
| the return is of no consequence. | | | | facts of your situation make it unfair to ask that you |
| In some cases of a married couple filing jointly, a | | | | pay. |
| problem may occur and one spouse or the other feels | | | | You can get Innocent Spousal Relief even in the event |
| entitled to relief. Perhaps your spouse did something | | | | that you are still married to this person.o Equitable |
| and did not tell you, and now the IRS is on your back. | | | | Relief |
| IRS Publication 971 allows for tax relief in this sort of | | | | Equitable relief applies to unpaid taxes rather than |
| circumstance, under particular guidelines. | | | | mistakes on a return. |
| There are three procedures to follow for spousal tax | | | | If your spouse abused you, you may qualify for |
| relief. They are Separation of Liability, Innocent Spouse | | | | Equitable Relief. If you did not stand to gain from your |
| Relief, and Equitable Relief.o Innocent Spouse Relief | | | | spouse not paying taxes, or you were in bad physical |
| If you think that some situations revolving around your | | | | or mental condition at the time the return was signed, |
| spouse's income tax make it unreasonable for you to | | | | you could qualify. Also, you may qualify for Equitable |
| pay the resulting tax debt, you can file IRS form 8857. | | | | Relief if you would suffer severe hardship by having to |
| You will need to explain, in detail, exactly what the | | | | pay the money to the IRS.o Separation of Liability |
| circumstances are that make you believe it is unfair | | | | Divorce creates Separation of Liability. If you are |
| for you to pay this debt. You will be asked about your | | | | getting divorced, you can ask to pay only the taxes |
| current relationship and if you signed the income tax | | | | based upon your income and not the tax liability as |
| return resultant in the liability. | | | | represented by the jointly filed return. |
| You might be eligible if the income tax return was filed | | | | To receive relief under Separation of Liability, you must |
| with an error that caused an understatement of the | | | | be divorced and be living separately for a year prior to |
| taxes due and you did not realize, or had no reason to | | | | filing for Separation of Liability. |
| consider this at the time you signed the income tax | | | | |