EITC Assistant
Will you qualify for the EITC this year? Don't guess. Know. The EITC is for people who work, but don't earn
high incomes. If you qualify, it can reduce the tax you owe, or you may even get a refund. There's a lot to
know about qualifying. But the most important thing to know is you can get help figuring it all out. Use the
EITC Assistant for help claiming everything you honestly deserve.
Introduction to Innocent Spouses
Introduction
Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows.
Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint
return even if they later divorce. This is true even if a divorce decree states that a former spouse will be
responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for
all the tax due even if all the income was earned by the other spouse.
In some cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. Three types
of relief are available.
1. Innocent spouse relief.
2. Separation of liability.
3. Equitable relief.
This publication explains these types of relief, who may qualify for them, and how to get them. Each type of
relief has different requirements. They are explained separately in different parts of this publication. Read
each part to see if you qualify for that type of relief.
Table 1 compares the rules for these three types of relief. You may also want to see Questions & Answers,
near the end of this publication for a list of questions and answers about these types of relief.
You are not required to figure the tax, interest, and penalties that qualify for relief. The IRS will figure these
amounts after you file Form 8857, Request for Innocent Spouse Relief.
Three Types of Relief At A Glance
You can only qualify for equitable relief if you do not qualify for innocent spouse relief or relief by separation
of liability.
Married persons who file separate returns in community property states may also qualify for relief. See
Community Property Laws, later.
What this publication does not cover. This publication does not discuss filing an injured spouse claim. You
are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be,
applied against your spouse's past-due federal debts, state taxes, or child or spousal support payments. If
you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. For
more information, get Form 8379, Injured Spouse Claim and Allocation.
Explore if you are an Eligible Innocent Spouse
Unfortunately, in marriage and life, everything is not always "Happily Ever After". If that is the case, now what
? ? ? ?
If you filed
a joint return
or
a married filing separately return while living in a community property state
and your situation is not "Happily Ever After"; the IRS wants to help!
Many married taxpayers file a joint tax return because of certain benefits this filing status allows. If you did
so, you may be held responsible for monies due, even if your spouse earned all of the income - And this is
true even if a divorce decree states that your spouse will be responsible for any amounts due on previously
filed joint returns.
In order to qualify for Spousal Relief, you must meet certain conditions. Please continue if you are interested
in exploring whether you might qualify for relief.
--------------------------------------------------------------------------------
Did you file a joint Federal tax return AND did the IRS take your refund to satisfy your SPOUSE'S OR
FORMER SPOUSE'S past due Federal tax, child support, or Federal non-tax debt, such as a student loan?
Yes | No
Will you qualify for the EITC this year? Don't guess. Know. The EITC is for people who work, but don't earn
high incomes. If you qualify, it can reduce the tax you owe, or you may even get a refund. There's a lot to
know about qualifying. But the most important thing to know is you can get help figuring it all out. Use the
EITC Assistant for help claiming everything you honestly deserve.
Introduction to Innocent Spouses
Introduction
Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows.
Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint
return even if they later divorce. This is true even if a divorce decree states that a former spouse will be
responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for
all the tax due even if all the income was earned by the other spouse.
In some cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. Three types
of relief are available.
1. Innocent spouse relief.
2. Separation of liability.
3. Equitable relief.
This publication explains these types of relief, who may qualify for them, and how to get them. Each type of
relief has different requirements. They are explained separately in different parts of this publication. Read
each part to see if you qualify for that type of relief.
Table 1 compares the rules for these three types of relief. You may also want to see Questions & Answers,
near the end of this publication for a list of questions and answers about these types of relief.
You are not required to figure the tax, interest, and penalties that qualify for relief. The IRS will figure these
amounts after you file Form 8857, Request for Innocent Spouse Relief.
Three Types of Relief At A Glance
You can only qualify for equitable relief if you do not qualify for innocent spouse relief or relief by separation
of liability.
Married persons who file separate returns in community property states may also qualify for relief. See
Community Property Laws, later.
What this publication does not cover. This publication does not discuss filing an injured spouse claim. You
are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be,
applied against your spouse's past-due federal debts, state taxes, or child or spousal support payments. If
you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. For
more information, get Form 8379, Injured Spouse Claim and Allocation.
Explore if you are an Eligible Innocent Spouse
Unfortunately, in marriage and life, everything is not always "Happily Ever After". If that is the case, now what
? ? ? ?
If you filed
a joint return
or
a married filing separately return while living in a community property state
and your situation is not "Happily Ever After"; the IRS wants to help!
Many married taxpayers file a joint tax return because of certain benefits this filing status allows. If you did
so, you may be held responsible for monies due, even if your spouse earned all of the income - And this is
true even if a divorce decree states that your spouse will be responsible for any amounts due on previously
filed joint returns.
In order to qualify for Spousal Relief, you must meet certain conditions. Please continue if you are interested
in exploring whether you might qualify for relief.
--------------------------------------------------------------------------------
Did you file a joint Federal tax return AND did the IRS take your refund to satisfy your SPOUSE'S OR
FORMER SPOUSE'S past due Federal tax, child support, or Federal non-tax debt, such as a student loan?
Yes | No
| Information contained on this page was obtained directly from the IRS website. For more info or before relying on any information you find on this or any website you should contact the IRS or visit their website at www.irs.gov |
| Accounting Solutions Income Tax and Bookkeeping Specialists for Individual's and Business Owner's |
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