Publication 971 |
2001 Tax Year |
Important Change
New tax law made it easier to qualify for innocent spouse relief.
You can now request innocent spouse relief for an understatement of
tax (defined on page 3) no matter how small the amount. (Previously
the understatement of tax had to be more than $500.) See
Questions & Answers, near the end of this publication
for a list of questions and answers about innocent spouse relief.
The new law also added two other ways for you to get relief. If you
are divorced, separated, or no longer living with your spouse, you can
request relief by separating the liability for an understatement of
tax between you and your spouse. If you do not qualify for innocent
spouse relief or relief by separation of liability, the IRS may grant
you equitable relief. Equitable relief may be granted if it would be
unfair to hold you liable for the tax that should be paid only by your
spouse.
The changes apply to tax liabilities arising after July 22, 1998,
and tax liabilities arising on or before that date that remained
unpaid on that date.
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