Innocent Spouse Relief Eligibilty Explorer

Innocent Spouse Relief Eligibilty Explorer

Please review the following questions to see if you qualify for innocent spouse relief.
 
 Did you file a joint return for the year you want relief?
 Yes  No
   You do not qualify
 
 Does your joint return have an understatement of tax due to erroneous items of your spouse?
 Yes  No
 You may qualify for relief from understatement of tax (see PA 971)  
  
 Does your joint return have an understatement of tax due, in part, to an item of your spouse?
 Yes  No
 You may qualify for relief from separation of liability (see PA 971)  
 
 Does your joint return have a liability related to an underpayment of tax?
 Yes  No
   You do not qualify
 
 Are you divorced, widowed, or legally separated from the spouse with whom you filed a joint return?
 Yes  No
 You may qualify for relief by income allocation (see PA 971)   
 
 Were you and your spouse members of the same household for an entire year before filing for relief?
 Yes  No
 You do not qualify  You may qualify for relief by income allocation (see PA 971)

 


Taxpayer Advocate Forms and Publications  
  Name Description
PDF Documents IS_packet.pdf Innocent Spouse Election Packet
PDF Documents pa-12508.pdf Non-Requesting Spouse Information Request for Innocent Spouse Review (PA-12508)
PDF Documents pa-8379.pdf Injured Spouse Claim and Allocation (PA-8379)
PDF Documents pa-971.pdf Innocent Spouse Relief from Joint Liability