Comments for Spousal Income Tax Relief

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Dec 03, 2017
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Innocent Spouse Income Tax Relief
by: Stephanie

Thank you for your bookkeeping inquiry regarding Spousal Income Tax Relief.

There are three types of income tax spousal relief from the liability of a joint tax return:

1) Innocent Spouse Income Tax Relief provides you relief from additional tax you owe if your current spouse or ex failed to report income, reported income improperly or claimed improper deductions or credits.

2) Separation of Liability Income Tax Relief allows for the separate allocation of additional tax owed between you and your ex when an item wasn't reported properly on a joint return as allocated by income.

3) Equitable Income Tax Relief may apply when you don't qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return and generally attributable to your spouse. You may also qualify if the amount of tax reported is correct but the tax wasn't paid.

Note: You have no more than 2 years after the date the IRS first attempted to collect the income tax, to request innocent spouse income tax relief or separation of liability income tax relief.

It sounds like your ex would qualify for Innocent Spouse income tax Relief as long as:

A) You Filed a joint return.

B) You establish that at the time your ex signed the joint return your ex didn't know, and had no reason to know, that there was an understatement of income tax.

c) Taking into account all the facts and circumstances, it would be unfair to hold your ex liable for the understatement of income tax.

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