Figure A. Do You Qualify for Innocent Spouse Relief? Summary: This flowchart determines if the taxpayer (who filed a joint return) qualifies for innocent spouse relief for payment
of
understatement of taxes due.Start. This is the beginning 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 innocent spouse relief but you may qualify for relief from liability arising from community property
laws. See
Community Property Laws earlier.
Decision (2). Does your joint return have an understatement of tax due to erroneous items of your spouse?
| IF Yes Continue To Decision (3)
|
| IF No Continue To Process (b)
|
Process (b). You do not qualify for innocent spouse relief; go to Figure B.
Decision (3). At the time you signed the joint return, did you know or have reason to know that there was an understatement of tax?Footnote:
If Yes, you may qualify for partial relief if, at the time you filed your return, you knew or had reason to know of only a
portion
of an erroneous item.
| IF Yes Continue To Process (b)
|
| IF No Continue To Decision (4)
|
Decision (4). Are you able to show, based on the facts and circumstances, that it would be unfair to hold you liable for the understatement
of tax?
| IF Yes Continue To Process (c)
|
| IF No Continue To Process (b)
|
Process (c). You may qualify for innocent spouse relief.
End. This is the end of the flowchart.
