Innocent Spouse – equitable relief

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  • #43973

    Can you apply for innocent spouse equitable relief where the only tax due on the joint return was the other spouse’s SE income. No income tax due on return. Large loss wiped out income so only tax due was the SE tax. Couple is now divorced and they have taken her refunds the last 2 years.

    Brian Barto

    You would need to make the case for Equitable Relief based on the facts of the case.
    For Equitable Relief – IRC 6015(f), You would need to show
    1. The requesting spouse had no knowledge or reason to know that the other spouse would not pay the tax.
    2. The requesting spouse will suffer economic hardship if relief is not granted.

    Revenue Procedure 2012-8 lists other
    factors that the IRS considers when making its determination to grant relief. These
    • Marital status
    • Economic hardship
    • Knowledge or reason to know
    • Non-requesting spouse’s legal obligation
    • Significant benefit
    • Compliance with income tax laws
    • Physical or mental health
    • Abuse and financial control by the other spouse
    • Subsequent compliance

    Hope this helps!

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