Some people think that there is only one type of innocent spouse relief – they would be wrong. There are three distinct types of innocent spouse relief and there are many ways that they differ. If you are interested in this you need to know about the different types of relief and whether or not you qualify.
Original Innocent Spouse Relief
This is called the “original” because it was the first type of innocent spouse relief that the IRS put into place. With that being said, it is still the method that is most commonly used. In order to qualify for this type of innocent spouse relief you must meet these requirements: you must have filed a joint tax return with the person you are seeking relief from, at the time of filing the return you could not have known about any tax liability, and in your situation it would be unfair for the IRS to hold you responsible.
Relief by Separation of Liability
This is another type of innocent spouse relief. With this, the IRS will separate the understatement of tax between you and the other party. The amount you owe will be based on what the IRS decides you are responsible for. Requirements include: you filed a joint return and have unpaid liabilities, you must by legally separated or divorced from the other party, and you are not living with your former spouse.
Equitable Relief
This allows you to receive relief for an underpayment or understatement of tax. This was the final type of innocent spouse relief that was added. The IRS decided to do this because it is not unfair to leave out people who do not qualify for one of the other two options. The requirements for equitable relief are a bit different and include: you did not meet the requirements of either one of the other types of innocent spouse relief, you did not realize any errors when filing your return, you did not pay the tax liability, you did not transfer assets to your spouse (or former spouse) to avoid owing money, proof that it would be unfair for you to pay, and the tax problem at hand was created by your spouse, not you.
When you file for innocent spouse relief you will use the same form for each type of filing and if you don t qualify for one type the IRS will also consider you for the other types. One important thing about filing is that you must stress why you qualify. It is a good idea to research each type of innocent spouse relief and take note on exactly how you meet the specific requirements for that type of relief. When you are doing your filing you need to stress those points of how exactly you qualify to further strengthen your argument. It is also a good idea to attach a letter in addition to your filing to add more details about how specifically you qualify.
Author Resource:
Find more information on filing for various types of innocent spouse relief and also help with your filing: http://www.innocentspouserelief.com
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