Figure B. Do You Qualify for Relief by Separation of Liability? Summary: This flowchart is used to determine if the taxpayer (who filed a joint return) qualifies for relief by separation
of liability
regarding the understatement of taxes due.Start. This is the starting of the flowchart.Decision (1). Did you file a joint return for the year you want relief?
| IF Yes Continue To Decision (2)
|
| IF No Continue To Process (a)
|
Process (a). You do not qualify for relief by separation of liability but you may qualify for relief from liability arising from community
property law.
See Community Property Laws earlier.
Decision (2). Does your joint return have an understatement of tax?
| IF Yes Continue To Decision (3)
|
| IF No Continue To Process (b)
|
Process (b). You do not qualify for relief by separation of liability.
Decision (3). Are you legally separated from, or no longer married to, the spouse with whom you filed a joint return?
| IF Yes Continue To Process (c)
|
| IF No Continue To Decision (4)
|
Process (c). You may qualify for relief by separation of liability.
Decision (4). Were you a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month
period ending on
the date you file Form 8857?
| IF Yes Continue To Process (b)
|
| IF No Continue To Process (c)
|
End. This is the ending of the flowchart.
