Oklahoma Innocent Spouse Relief

Innocent Spouse Relief
Form L-21 Request for Innocent Spouse Relief Information
Oklahoma Tax Commission

Revised 9-2021

Form L-21
Request for Innocent Spouse Relief Information
Do You Qualify for Innocent Spouse Relief?

To qualify for innocent spouse relief, you must meet the following requirements:
	

•	

You filed a joint Oklahoma income tax return for the tax year at issue;

	

•	

You have been deserted, divorced, separated, or widowed;   

	

•	

There is an understated tax on the return that is due to erroneous items of your spouse (or former spouse).
Erroneous items are either of the following:

	

1.	 Unreported income

	

2.	 Incorrect deduction, credit, or property basis

	

•	

You can demonstrate that when you signed the joint return you did not know, and had no reason to know, that the
understated tax existed (or the extent to which the understated tax existed); and

	

•	

Taking into account all facts and circumstances, it would be unfair to hold you liable for the understated tax.

Can You Prove Your Entitlement to Relief?

If on a joint Oklahoma income tax return there is, or there is subsequently determined to be, a liability attributable to
income or activity for one spouse, the other spouse may be relieved of the liability, including interest and penalty, if the
spouse requesting relief can establish that:
	

1.	 The liability is attributable to the income or business activity of the non-requesting spouse; and

	

2.	 It would be inequitable to hold the requesting spouse liable for the tax liability.

Factors which may be considered in determining whether it would be inequitable to hold the requesting spouse liable
include:
	

•	

Whether the requesting spouse received a benefit, such as a lavish gift, increased standard of living or additional
money from the nonpayment of tax;

	

•	

Whether the spouse requesting relief has been deserted, divorced, separated, or widowed;

	

•	

Business background or education of the requesting spouse;

	

•	

Involvement of the requesting spouse in the financial affairs of the family; and

	

•	

Involvement of the requesting spouse in the business or transaction giving rise to the tax liability.

What Documents Do You Need to Submit?
	

1.	 Completed Form L-21;

	

2.	 A copy of your divorce petition, if divorce is pending;

	

3.	 A copy of your divorce decree, if divorce is finalized;

	

4.	 A copy of the death certificate and will, if widowed;

	

5.	 Copies of federal income tax returns for tax years which you are requesting relief, with W2s and 1099s;

	

6.	 If you have received a Final Determination letter from the IRS, a copy of the Final Determination letter and the IRS
Innocent Spouse Allocation Worksheet (may be obtained by contacting the IRS); and

	

7.	 If you have made payments toward the outstanding liability, proof of payment.

Mail these documents and completed Form L-21 to:	
	

Oklahoma Tax Commission
Oklahoma City, OK 73194

Form L-21
Revised 9-2021

Oklahoma Tax Commission

Request for Innocent Spouse Relief

Part I - Should you file this form?

Generally, both you and your spouse are responsible, jointly and individually, for paying any tax, interest, or penalties from
your joint return. If you believe your current or former spouse should be solely responsible for an erroneous item or an
underpayment of tax from your joint tax return, you may be eligible for innocent spouse relief.
NOTE. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and
social security number on the top of all pages you attach.
1. 	 Enter each tax year you want innocent spouse relief. It is important to enter the correct year. For example, if
the Oklahoma Tax Commission (OTC) used your 2011 income tax refund to pay a 2009 joint tax liability, enter tax
year 2009, not tax year 2011.
	

Tax Year___________________	

Tax Year________________	

Tax Year_________________

	

Tax Year___________________	

Tax Year________________	

Tax Year_________________

Part II - Tell us about yourself and your spouse for the tax years you want relief.
2.	 Your current name

Your social security number

Address where you wish to be contacted.
Number and street or P.O. box

Apt. no.

City, town or post office, state and ZIP code

County

Best or safest daytime phone number
(between 7:30 a.m. and 4:30 p.m.
Central Time)

3. 	 Who was your spouse for the tax years you want relief? File a separate Form L-21 for tax years involving
different spouses or former spouses.
That person’s current name

Social security number (if known)
Apt. no.

Current home address (number and street) (if known)
City, town or post office, state and ZIP code

Daytime phone number (between 7:30
a.m. and 4:30 p.m. Central Time)

4.	 What is the current marital status between you and the person on line 3?
	

Married and still living together

	

Married and living apart since	���� 	������������� 	 If you are in the process of a divorce, attach a photocopy of
MM/DD/YYYY

your entire divorce petition.

	

Widowed since	��������������������������� 	������������� 	 Attach a photcopy of the death certificate and will (if one exists).

	

Legally separated since	������������� 	������������� 	 Attach a photocopy of your entire separation agreement.

MM/DD/YYYY
MM/DD/YYYY

	

Divorced since	���������������������������� 	������������� 	 Attach a photocopy of your entire divorce decree.
MM/DD/YYYY

Note. A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.

Request for Innocent Spouse Relief

Form L-21
Page 2

Part II - Tell us about yourself and your spouse for the tax years you want relief (continued).
5.	 What was the highest level of education you had completed when the return(s) were filed? If the answers are not
the same for all tax years, explain.
	

Did not complete high school

	

High school diploma or equivalent

	

Some college

	

College degree or higher. List any degrees you have: __________________________________________________

	

List any college-level business or tax-related courses you completed: ___________________________________________

	

__________________________________________________________________________________________________

	

__________________________________________________________________________________________________

	

Explain: ___________________________________________________________________________________________

	

__________________________________________________________________________________________________

	

__________________________________________________________________________________________________

	

__________________________________________________________________________________________________

6.	 Were you or other members of your family a victim of spousal abuse or domestic violence, or suffering the
	
effects of such abuse during any of the tax years you want relief or when any of the returns were filed for those
years?
	

Yes. If you want the OTC to consider this information in making its determination, complete Part V of this form in addition to other parts of the form. First read Part V to understand how the OTC will proceed with evaluating your claim for
relief in these circumstances.

	

No. Complete the other parts of this form except for Part V.

7.	 When any of the returns listed on line 1 were filed, did you have a mental or physical health problem or do you have
a mental or physical health problem now? If the answers are not the same for all tax years, explain below.
	

Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such
as medical bills or a doctor’s report or letter.

	

No.

	

Explain: ___________________________________________________________________________________________

8.	 Is there any information you are afraid to provide on this form, but are willing to discuss?
	

Yes	

No

Part III - Tell us if and how you were involved with finances and preparing returns for
those tax years.
9. 	 Did you agree to file a joint return?	

Yes	

No

	

Explain why or why not: _____________________________________________________________________________

	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

10.	 Did you sign the joint return?	

Yes	No

	

Explain why or why not: _____________________________________________________________________________

	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

Form L-21
Page 3

Request for Innocent Spouse Relief

Part III - Tell us if and how you were involved with finances and preparing returns
for those tax years (continued).
11.	 What was your involvement with preparing the returns? Check all that apply and explain, if necessary. If the answers are not
the same for all tax years, explain.
	

You were not involved in preparing the returns.

	

You filled out or helped fill out the returns.

	

You gathered receipts and cancelled checks.

	

You gave tax documents (such as Forms W-2, 1099, etc.) for the preparation of the returns.

	

You reviewed the returns before they were filed.

	

You did not review the returns before they were filed. Explain below why you did not review the returns.

	

You did not know a joint return was filed.

	

Other: _____________________________________________________________________________________________

	

Explain how you were involved: ______________________________________________________________________________

	

________________________________________________________________________________________________________

12.	 When the returns were filed, what did you know about any incorrect or missing information? Check all that apply and explain, if necessary. If the answers are not the same for all tax years, explain.
	

You knew something was incorrect or missing, but you said nothing. Explain below.

	

You knew something was incorrect or missing and asked about it. Explain below.

	

You did not know anything was incorrect or missing.

	

Not applicable. There was no incorrect or missing information.

	

Explain: _________________________________________________________________________________________________

	

__________________________________________________________________________________________________

13.	 When any of the returns were filed, what did you know about the income of the person on line 3? Check all that apply and
explain, if necessary. If the answers are not the same for all tax years, explain.
	
	

You knew that the person on line 3 had income.
List each type of income on the lines provided below. (Examples are wages, social security, gambling winnings, or self- employment business income.) Enter each tax year and the amount of income for each type you listed. If you do not know any
details, enter “I don’t know.”

	

__________________________________________________________________________________________________

	

__________________________________________________________________________________________________

	

__________________________________________________________________________________________________

	

You knew that the person on line 3 was self-employed and you helped with the books and records.

	

You knew that the person on line 3 was self-employed and you did not help with the books and records.

	

You knew that the person on line 3 had no income.

	

You did not know whether the person on line 3 had income.

	

Explain why you did not know whether the person on line 3 had income: ______________________________________________

	

________________________________________________________________________________________________________

14.	 When the returns were filed, did you know if the returns showed a balance due to the OTC for those tax years? If the
answers are not the same for all tax years, explain.
Yes. Explain when and how you thought the amount of tax reported on the return would be paid:

	
	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

	

No. Explain why you did not know the return showed a balance due:

	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

	

Not applicable. There was no balance due on the return.

Request for Innocent Spouse Relief

Form L-21
Page 4

Part III - Tell us if and how you were involved with finances and preparing
returns for those tax years (continued).
			
15.	 When any of the returns were filed, were you having financial problems (for example, bankruptcy or bills you could not
pay)? If the answers are not the same for all tax years, explain.

	

Yes. Explain: _____________________________________________________________________________________

	

________________________________________________________________________________________________

	

No.

	

Did not know. Explain:_____________________________________________________________________________

	

________________________________________________________________________________________________

16.	 For the years you want relief, how were you involved in the household finances? Check all that apply. If the answers are
not the same for all tax years, explain.
	

You were not involved in handling money for the household. Explain below. You knew the person on line 3 had separate
accounts.

	
	

You had joint accounts with the person on line 3, but you had limited use of them or did not use them.
Explain below.

	

You used joint accounts with the person on line 3. You made deposits, paid bills, balanced the checkbook, or reviewed
the monthly bank statements.

	

You made decisions about how money was spent. For example, you paid bills or made decisions about household purchases.

	

Other: __________________________________________________________________________________________

	

Explain anything else you want to tell us about your household finances: ___________________________________________

	

_____________________________________________________________________________________________________

17.	 Did you (or the person on line 3) incur any large expenses, such as trips, home improvements, private schooling, or
make any large purchases, such as automobiles, appliances, or jewelry, during any of the years you want relief or any
later years?
	

Yes. Describe (a) the types and amounts of the expenses and purchases and (b) the years they were incurred or made.

	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

	

No.

18.	 Has the person on line 3 ever transferred assets (money or property) to you? (Property includes real estate, stocks,
bonds, or other property that you own or possess now or possessed in the past.)
	

Yes. List the assets, the dates they were transferred, and their fair market values on the dates transferred. If the property
was secured by any debt (such as a mortgage on real estate), explain who was responsible for making payments on the
debt, how much was owed on the debt at the time of transfer and whether the debt has been satisfied. Explain why the
assets were transferred to you. If you no longer possess or own the assets, explain what happened with the assets.

	

________________________________________________________________________________________________

	

________________________________________________________________________________________________

	

No.

Part IV - Tell us about your current financial situation.

19.	 Tell us about your assets. Your assets are your money and property. Property includes real estate, motor vehicles, stocks, bonds,
and other property that you own. In the table below, list the amount of cash you have on hand and in your bank accounts. Also list
each item of property, the fair market value of each item, and the balance of any outstanding loans you used to acquire each item.
Do not list any money or property you listed on line 18.
Description of Assets

Fair Market Value

Balance of Any Outstanding Loans
You Used To Acquire the Asset

Form L-21
Page 5

Request for Innocent Spouse Relief

Part IV - Tell us about your current financial situation (continued).
20.	 How many people are currently in your household, including yourself?	 Adults___________ 	 Children___________
21.	 Tell us your current average monthly income and expenses for your entire household.
Monthly Income — If family or friends are helping to support you, include the amount of support as gifts below.

Amount

Gifts....................................................................................................................................................................
Wages (Gross pay).............................................................................................................................................
Pensions.............................................................................................................................................................
Unemployment...................................................................................................................................................
Social security....................................................................................................................................................
Government assistance, such as housing, food stamps, grants........................................................................
Alimony...............................................................................................................................................................
Child support......................................................................................................................................................
Self-employment business income.....................................................................................................................
Rental income....................................................................................................................................................
Interest and dividends........................................................................................................................................
Other income, such as disability payments, gambling winnings, etc. List each type below:
Type __________________________________________________________________ ..............................
Type __________________________________________________________________ ..............................
Type __________________________________________________________________ ..............................
	
Total Monthly Income
Monthly Expenses — Enter all expenses, including expenses paid with income from gifts.
Food and Personal Care:
Food...................................................................................................................................................................
Housekeeping supplies......................................................................................................................................
Clothing and clothing services............................................................................................................................
Personal care products and services.................................................................................................................
Transportation:
Auto loan/lease payment, gas, insurance, licenses, parking, maintenance, etc................................................
Public transportation...........................................................................................................................................
Housing and Utilities:
Rent or mortgage...............................................................................................................................................
Real estate taxes and insurance........................................................................................................................
Electric, oil, gas, water, trash, etc.......................................................................................................................
Telephone and cell phone..................................................................................................................................
Cable and Internet .............................................................................................................................................
Medical:
Health insurance premiums................................................................................................................................
Out-of-pocket expenses.....................................................................................................................................
Other:
Child and dependent care..................................................................................................................................
Caregiver  expenses..........................................................................................................................................
Income tax withholding (federal, state, and local)..............................................................................................
Estimated tax payments.....................................................................................................................................
Term life insurance premiums............................................................................................................................
Retirement contributions (employer required)....................................................................................................
Retirement contributions (voluntary)..................................................................................................................
Union dues.........................................................................................................................................................
Unpaid state and local taxes (minimum payment).............................................................................................
Student loans (minimum payment).....................................................................................................................
Court-ordered debt payments (for example, court- or agency-ordered child support, alimony and garnishments).
List each type below:
Type __________________________________________________________________ ..............................
Type __________________________________________________________________ ..............................
Type __________________________________________________________________ ..............................
Miscellaneous.....................................................................................................................................................
	

Total Monthly Expenses

Amount

Request for Innocent Spouse Relief

Form L-21
Page 6

Part V - Complete this part if you were (or are now) a victim of domestic
violence or spousal abuse.
As stated in line 6, providing this additional information is not mandatory but may strengthen your request. Additionally, if you prefer to
provide this information orally, check the "Yes" box on line 8.
If you were (or are now) a victim of domestic violence or spousal abuse by the person on line 3, the OTC will consider the information
you provide in this part to determine whether to grant innocent spouse relief. However, the OTC will notify the person on line 3 that you
requested this relief. There are no exceptions to this rule. That person will have the opportunity to participate in the process by completing a questionnaire about the tax years you entered on line 1. This will be done before the OTC issues a determination letter. However,
the OTC is also required by law to keep all the personal identifying information (such as current names, addresses, and employment-related information) of both you and the person on line 3 confidential. This means that the OTC cannot disclose one person's information
to the other person.
The person on line 3 will receive a questionnaire about the tax years you entered on line 1. If you have any privacy concerns, include
them here:
	 _________________________________________________________________________________________________________
	 _________________________________________________________________________________________________________
	 _________________________________________________________________________________________________________
22a.	During any of the tax years for which you are seeking relief or when any of the returns were filed for those years, did
the person on line 3 do any of the following? Check all that apply. (Note. If this does not apply to you, skip lines 22a, b,
and c, and complete lines 23 through 27.)
	

Physically harm or threaten you, your children, or other members of your family.

	

Sexually abuse you, your children, or other members of your family.

	

Make you afraid to disagree with him/her.

	

Criticize or insult you or frequently put you down.

	

Withhold money for food, clothing, or other basic needs.

	

Make most or all the decisions for you, including financial decisions.

	

Restrict or control who you could see or talk to or where you could go.

	

Isolate you or keep you from contacting your family members and/or friends.

	

Cause you to fear for your safety in any other way.

	

Stalk you, your children, or other members of your family.

	

Abuse alcohol or drugs.

22b.Describe the abuse you experienced, including approximately when it began and how it may have affected you, your
children, or other members of your family. Explain how this abuse affected your ability to question the reporting of
items on your tax return or the payment of the tax due on your return.
	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

22c.	Attach photocopies of any documentation you have, such as:
	
• Protection and/or restraining order.	
• Injury photographs
	
• Police reports.	
• A statement from someone who was aware of or witnessed the abuse or the 	
	
• Medical records.	
  results of the abuse (notarized if possible).
	
• Doctor’s report or letter.	
• Any other documentation you may have.
23.	 Are you afraid of the person listed on line 3?
	

Yes	No

24.	 Does the person listed on line 3 pose a danger to you, your children, or other members of your family?
	

Yes	No

25.	 Were the police, sheriff, or other law enforcement ever called?
	Yes	 No

Request for Innocent Spouse Relief

Form L-21
Page 7

Part V - Complete this part if you were (or are now) a victim of domestic violence
or spousal abuse (continued).
26.	 Was the person listed on line 3 charged or arrested for abusing you, your children, or other members of your family?
Yes. Provide details below.

	
	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

		

No

27.	 Have you sought help from a local domestic violence program?
Yes. Provide details below.

	
	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

		

No

Part VI - Additional Information.
28.	 Please provide any other information you want us to consider in determining whether it would be unfair to hold you
liable for the tax.
	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

	

_____________________________________________________________________________________________________

Part VII - Tell us if you would like a refund.
29.	 By checking this box and signing this form, you are indicating that you would like a refund if you qualify for
	
relief and if you already paid the tax. .......................................................................................................................................

Caution
By signing this form, you understand that the OTC will notify the person on line 3 that you requested this relief.
There are no exceptions to this rule. See Part V.

Sign
Here

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best
of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Keep a copy
for your
records.

Your signature

Paid
Preparer
Use Only

Print/Type preparer’s name

Date
Preparer’s signature

Date

Check if
self-employed

Firm’s name:

Firm’s EIN:

Firm’s address:

Phone Number:

PTIN