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About Tax Map

Publication 971
Innocent Spouse Relief
(Rev 3/2004)
Introduction, Useful Items and Important Changes.

How To Request Relief

Tax Court Review of Request

Community Property Laws

Relief for Married Persons Who Did Not File Joint Returns

Innocent Spouse Relief

Understatement of Tax
Erroneous Items
Actual Knowledge or Reason To Know
Indications of Unfairness for Innocent Spouse Relief

Relief by Separation of Liability

Limitations on Relief

Equitable Relief

Conditions for Getting Equitable Relief
Factors for Determining Whether To Grant Equitable Relief

How To Allocate the Understatement of Tax

Instructions for Completing Worksheet A
Worksheet A Example

Filled-in Form 8857

Flowcharts

Questions & Answers

How To Get Tax Help