Joint returns
You filed a joint return with your spouse,
but the tax isn't paid. Or you filed
jointly and later the IRS determines
that there was an understatement of income,
or erroneous deductions, and you now
owe more tax. And to make it worse, you
are separated, divorced, or widowed.
The innocent spouse rules can help.
Joint liability -- and possible relief
Generally, when married taxpayers file
jointly, they are "jointly and severally" liable
for the full amount of any tax due for
that year. However, because of a change
in the Internal Revenue Code in 1998,
there are three different kinds of "innocent
spouse relief" that may be available.
Two forms of relief apply only to tax
resulting from subsequent changes to
your joint return, not to the amount
of tax shown on the return when it was
filed. However, a third form of innocent
spouse relief, the so-called "equitable
relief," may apply even to the amount
originally shown on the return. It is
even possible under the right circumstances
for a spouse who is still married to
get relief under the rules if the facts
conform to the statutory requirements.
The analysis of whether you are entitled
to one of the three forms of innocent
spouse relief is complicated. But we
can help.
WANT MORE INFORMATION?
Tara Revisited
-- The New "Innocent Spouse" Rules
The
New "Innocent Spouse" Rules -- An Update
on "Equitable Relief", published
by the Maryland Society of Accountants
in "The Freestate Accountant" as part
of Mr. Haynes' series "Dealing with
the IRS Collection Division."
IRS – Information
for Innocent Spouses
