2022-2024 Form

Instructions and help about Separation Of Liability ReliefInternal Revenue Service

thank you for watching our videos this video is an overview of innocent spouse separation of liability and equitable relief so let's start with innocent spouse what is innocent spouse well innocent spouse relief is a way to relieve one spouse from the additional tax owed if your spouse or former spouse improperly reported income or claimed deductions and credits they were not supposed to receive there are four conditions you must meet to be eligible for innocent spouse relief and the burden of proof falls on the taxpayer the next few slides will review those requirements the first condition is if you filed a joint return and it has an understatement of tax it must be solely attributable to the taxpayer spouse erroneous items erroneous items would be income received by a spouse but admitted from the tax return or deductions and credits they were not supposed to receive another condition that must be met for innocent spouse relief is you must prove at the time you signed the joint return