In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. You can ask for relief no matter how small the liability.
There are three types of relief available.
- Innocent spouse relief.
- Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed.
- Equitable relief.
Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. See Relief from liability arising from community property law , later, under Community Property .
Each kind of relief has different requirements. You must file Form 8857 to request relief under any of these categories. Publication 971 explains these kinds of relief and who may qualify for them. You can also find information on our website at IRS.gov.
&
Phone: (205) 324-8753
Email: mooresservices1@gmail.com
Website: www.mooresservicesonline.com
Blog: www.mooresservices.blogspot.com
No comments:
Post a Comment