Pennsylvania Innocent Spouse Relief from Joint Liability

Innocent Spouse Relief from Joint Liability
Innocent Spouse Relief from Joint Liability (PA-971)
PA-971 10-20

Contents
Introduction …………………………………. . . . . . . . . . . .1
How to Request Relief ……….…………… . . . . . . . . . . .2
Relief from Understatement of Tax ..……. . . . . . . . . . . .2
Relief by Separation of Liability…………… . . . . . . . . . . .3

Relief from Joint Liability

Relief by Income Allocation ………………. . . . . . . . . . . .4

(Innocent Spouse Relief)

Where To Obtain Additional Information ... . . . . . . . . . . .6

Questions & Answers ……………………... . . . . . . . . . .5
Flowchart A ………………………………… . . . . . . . . . . .7
Flowchart B ………………………………… . . . . . . . . . . .8
Flowchart C ………………………………… . . . . . . . . . . .9
Example of Completed PA 8857 ………… . . . . . . . . . . .10

InTRoducTIon
Many married taxpayers file joint tax returns. However, filing a joint tax return makes both you and your spouse legally responsible for the
entire tax liability even if the other spouse earned all the income or claimed improper deductions or credits. This is called joint and several
liability. Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability, interest,
penalties, and other charges the Department determines to be due.
In some cases, a spouse (or former spouse) who filed a joint return and has an outstanding liability will be relieved of the tax, interest, and
penalties attributable to the joint tax return. Three types of relief are available to married persons who filed a joint return:
1. understatement of Tax
2. Separation of Liability
3. Income Allocation
This publication explains the three types of relief and the application process. Since each type of relief has different requirements, read the
explanation for each type of relief and use the flowcharts near the end of this publication to see which types of relief you may qualify.
This publication does not cover injured spouse relief or returns filed under duress.
Injured spouse relief. Injured spouse relief is available when spouses file a joint return containing a tax overpayment, and the tax
overpayment is to be applied against one spouse’s delinquent child support liability or personal income tax liability. In such a case, the other
spouse may claim injured spouse relief to protect his/her share of the overpayment from being applied towards the other spouse’s child
support or personal income tax liability.
To file a claim for injured spouse relief, you should obtain a Form PA 8379, Injured Spouse Claim and Allocation.
duress. If you are a victim of domestic abuse and can demonstrate that you involuntarily executed a return as a result of that abuse, you do
not claim relief as described in this publication. Please contact the Department’s Taxpayers’ Rights Advocate for further instructions.
Note: The duress must be directly connected with the signing of the joint return.

For additional information or to obtain forms:
● www.revenue.state.pa.us
● E-mail: [email protected]
● Fact & Information Line: 1-888-PATAXES (1-888-728-2937)
Requires Touch-Tone Service
● Office of Taxpayers Rights’ Advocate: (717) 772-9347

How To Request Relief

Relief from an understatement of Tax due to an
Erroneous Item ( See Flowchart A, Page 7)

File an election packet to request relief for an outstanding PA Personal Income Tax liability. The election packet
includes the following forms:





An understatement of tax is generally the difference
between the total amount of tax that you should have
reported on your return and the amount of tax that you
actually reported. For example, you reported total tax of
$2,500 on your 2005 return. The Department reviewed
your 2005 return and determined that the total tax is
$3,000. You have a $500 understatement of tax.
You may be relieved of joint liability for an understatement of tax and the related interest and penalties if all
the following conditions are met:
1. You filed a joint return which has an understatement of tax due to an erroneous item of your
spouse;
2. You establish that at the time you signed the joint
return you did not know and had no reason to know
that there was an understatement of tax. (If you
establish that you were the victim of domestic
abuse prior to the time you signed your joint
return, and because of the prior abuse, you did not
challenge the treatment of any items on the return
for fear of your spouse’s retaliation, you can qualify for relief even if you had actual knowledge of
your spouse’s understatement of tax.); and
3. Taking into account all the facts and circumstances,
it would be unfair to hold you liable for the understatement of tax.

PA 8857, Request for Relief from Joint Liability
PA 12507, Innocent Spouse Statement
PA 12510, Questionnaire for Spousal Relief from
Joint Liability for Requesting Spouse
REV-488, Statement of Financial Condition for
Individuals.

You may request relief for more than one tax year in a
single election packet.
You must fully complete all of the above forms for a valid
election packet. See the instructions on Form PA 8857
for more information.
Spousal notification. The Department is required to
inform the non-electing spouse (your spouse or former
spouse) of your request for relief from liability. There are
no exceptions even for victims of spousal abuse or
domestic abuse.
The Department will contact the non-electing spouse and
allow him or her to provide information that may assist
in determining your eligibility for relief from joint
liability. The Department will also inform the non-electing spouse of its preliminary and final determinations
regarding your request for relief. However, to protect
your privacy, the Department will not provide
information to the non-electing spouse that could
infringe on your privacy. The Department will not provide
your new name, address, information about your
employer, phone number, or any other information that
does not relate to a determination about your request for
relief from liability.

Erroneous item. Erroneous items include:
• Unreported income. This is any gross income item
received by your spouse that is not reported;
• Incorrect deduction or credit. This is any improper
deduction or credit claimed by your spouse.
• Basis error. Income was incorrectly calculated
because the basis used by your spouse to determine the gain or loss was incorrect.

When To Request Relief
You should file a complete election packet as soon as you
become aware of a tax liability for which you believe only
your spouse or former spouse should be held liable. You
must file the packet no later than 2 years after the date
the Department first attempted to collect the tax from
you. Some example of attempts that may start the 2year period are:

The following are examples of an erroneous item:
1. The expense for which a deduction is taken was
never paid or incurred. For example, your spouse,
a cash-basis taxpayer, deducted $10,000 of
advertising expenses on PA Schedule C, but never
paid for any advertising.
2. The expense does not qualify as a deductible
expense. For example, your spouse claimed a
business fee deduction of $10,000 that was for the
payment of state fines. Fines are not deductible.
3. No factual argument can be made to support the
deductibility of the expense. For example, your
spouse claimed $4,000 for security costs related to
a home office. The cost were actually veterinary
and food costs for your family’s two dogs.
4. Your spouse claims a resident credit for taxes paid
to another state, but no tax was due or paid to the
other state.

• The mailing of a notice that the Department plans
to intercept your Federal Income Tax refund.
• The issuance of a writ of execution.
The issuance of a billing notice, a preassessment notice,
or an assessment notice is not a collection activity.
TIP: You should not file an election packet until the tax
for which relief is requested may no longer be appealed.
Your appeal rights must have expired before you request
relief from joint liability.

2

Indicators of unfairness to hold spouse jointly liable. The
Department will consider all of the facts and circumstances of the case in order to determine whether it is
unfair to hold you jointly responsible for the understatement. Two factors the Department will consider are
whether you:
1. Received any significant benefit from the understatement of tax; or
2. Were later divorced from or deserted by yourspouse.

How the Department will calculate separation of liability
relief. If you qualify for separation of liability relief, the
Department generally allocates erroneous items
between you and your spouse or former spouse by
determining how the erroneous items would have been
reported if you were to have filed a separate return.
Relief from joint liability may be granted for the tax
attributable to the items allocated to your spouse or former spouse.
Unless your spouse also elects separation of liability
relief, he/she will remain liable for the entire understatement of tax. Even if both you and your spouse elect
separation of liability, there may be a portion of the
understatement that is not allocable; and as a result,
both you and your spouse remain jointly and severally
liable.

Significant benefit. You can receive a significant benefit
either directly or indirectly. For example, if your spouse
did not report $10,000 of income on your joint return,
you can benefit directly if your spouse shared that
$10,000 with you. You can benefit indirectly from the
unreported income, if your spouse uses it to pay extraordinary household expenses.

The Department will calculate your separate liability and
figure any related interest and penalties after you file a
complete election packet. You are not required to calculate these amounts.

You do not have to receive a benefit immediately for it to
be significant. For example, money your spouse gives
you several years after he or she received it or amounts
inherited from your spouse (or former spouse) can be a
significant benefit.

Burden of proof. You have the burden of proof in establishing the basis for separating your liability.

Normal support or support payments that you receive as
a result of a divorce proceeding are not a significant
benefit.

Example: Bill and Karen Green filed a joint return
showing Karen’s wages of $50,000 and Bill’s business
income of $10,000. The Department audited their
return and found that Bill did not report $20,000 of business income. The additional income resulted in a $614
understatement of tax, plus interest and penalties. After
obtaining a legal separation from Bill, Karen filed the
election packet to request relief by separation of liability.
The Department proved that Karen actually knew about
the $20,000 of additional income at the time she signed
the joint return. Bill is liable for all of the understatement of tax, interest, and penalties because all of it was
due to his unreported income. Karen is also liable for the
understatement of tax, interest, and penalties due to the
$20,000 of unreported income because she actually
knew of the item. The Department can collect the entire
deficiency from either Karen or Bill.

The Department will calculate the understatement of tax
due to erroneous items of your spouse after you file the
election packet. You are not required to calculate these
amounts.
Separation of Liability Relief (See Flowchart B,
Page 8)
You may elect separation of liability relief if you meet one
of the following conditions at the time you file the
election packet:
• You are divorced, widowed, or legally separated
from the individual with whom you filed the joint
return.
• You and the individual with whom you filed the
joint return have not been members of the same
household at any time during the 12-month period
preceding the date the election packet is filed.

Invalid election A request for relief from joint liability
will not be granted in the following situations:
1. The Department proves that you and your spouse
transferred assets as part of a fraudulent scheme.
2. Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. See
transfers of property to avoid tax below.
3. You had actual knowledge of the erroneous item
responsible for the understatement of tax.

Members of the same household. You and your spouse
are not members of the same household if you are living apart and are estranged. However, you and your
spouse are considered members of the same household
under any of the following conditions:
1. You and your spouse reside in the same dwelling.
2. You and your spouse reside in separate dwellings
but are not estranged.
3. One spouse is temporarily absent from the other's
household. A spouse is considered temporarily
absent from the household if it is reasonable to
assume that the absent spouse will return to the
household. Examples of temporary absences
include absence due to imprisonment, illness,
business, vacation, military service, or education.

Partial relief when the extent of understatement is
unknown. You may qualify for partial relief if, at the time
you filed your return, you knew or had reason to know,
that there was an understatement of tax due to your
spouse’s erroneous items, but you did not know how
large the understatement was. You will be relieved of the
understatement to the extent you did not know about it
and had no reason to know about it.

3

Example: At the time you signed your joint return, you
knew that your spouse did not report $5,000 of gambling
winnings. The Department examined your tax return
several months after you filed it and determined that
your spouse’s unreported gambling winnings were actually $25,000. This resulted in a much larger understatement of tax than you knew about at the time you signed
your return. You established that you did not know
about, and had no reason to know about, the additional
$20,000 because of the way your spouse handled gambling winnings. The understatement of tax due to the
$20,000 will qualify for innocent spouse relief if you
meet the other requirements. The understatement of tax
due to the $5,000 of gambling winnings will not qualify
for relief.

You may qualify for relief by income allocation if you
meet all of the following conditions:
1. You are not eligible for relief from an understatement of tax or relief by separation of liability, or
you are jointly liable for an underpayment of tax
that is not attributable to income that would have
been reported by you if you had filed a separate
return;
2. You and your spouse did not transfer assets to one
another as a part of a fraudulent scheme;
3. Your spouse did not transfer assets to you for the
main purpose of avoiding tax or the payment of
tax. See “Transfers of property to avoid tax” on
Page 4;
4. You did not file your return with the intent to commit fraud;
5. You have filed all required personal income tax
returns and do not have an outstanding personal
income tax liability for a tax year or years other
than the year or years for which you are seeking
relief;
6. You were not a member of the same household as
the spouse with whom you filed the joint return at
any time during the 12-month period preceding the
date you filed the election packet; and
7. You establish that taking into account all the facts
and circumstances, it would be unfair to hold you
liable for the understatement or underpayment of
tax. See Indications of unfairness for the granting
of relief by income allocation (defined below).

Transfers of property to avoid tax. If your spouse transfers property to you for the main purpose of avoiding tax
or payment of tax, the tax liability allocated to you will
be increased by the value of the property transferred. A
transfer will be presumed to have as its main purpose
the avoidance of tax or payment of tax if the transfer is
made during or after the 12-month period before the
mailing date of the Department’s first billing notice. This
presumption will not apply if the transfer was made
under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement. The presumption will also not apply if you establish that the transfer did not have as its main purpose
the avoidance of tax or payment of tax.

Indications of unfairness for the granting of relief by
income allocation. The Department will consider all of
the facts and circumstances in order to determine
whether it is unfair to hold you responsible for the understatement or underpayment of tax. The Department will
consider positive and negative factors and weigh them
appropriately to determine whether to grant relief by
income allocation.

Relief by Income Allocation (See Flowchart c,
Page 9)
You may qualify for relief by income allocation if you are
jointly liable for an underpayment of tax, and the underpaid tax is not attributable to income that would have
been on your separate return if you were to have filed a
separate return. In addition, you may qualify for relief
by income allocation if you failed to qualify for relief from
joint liability for an erroneous item through your election
for relief from an understatement of tax or your election
for relief by separation of liability.

The following example shows a situation that may qualify for relief by income allocation:
You and your spouse file a joint 2006 return. That return
shows you owe $10,000. You have $5,000 of your own
money, and you take out a loan to pay the other $5,000.
You give two $5,000 checks to your spouse to pay the
$10,000 liability. Without telling you, your spouse takes
the $5,000 loan and spends it on himself. You and your
spouse were divorced in 2007. In addition, you had no
knowledge or reason to know at the time you signed the
return that the tax would not be paid. Both of these
facts indicate to the Department that it may be unfair to
hold you liable for the $5,000 underpayment. The
Department will consider these facts, together with all of
the other facts and circumstances, to determine whether
to grant you relief from joint liability through income
allocation for the $5,000 underpayment.

Underpayment of tax. An underpayment of tax is the
amount of tax you reported or should have reported on
your return, but you have not paid. For example, your
joint 2008 return shows that you and your spouse owe
$5,000. You pay $2,000 with the return. You have an
underpayment of $3,000.
If you elect relief from an understatement of tax and/or
relief by separation of liability and the Department determines that you do not qualify for either, the Taxpayers’
Rights Advocate will automatically consider whether
relief by income allocation is appropriate.

4

Appeal Rights

If I am denied a particular type of relief, must I
reapply if I believe I might qualify for one of the
other two provisions?

Relief for an understatement of tax or for relief by separation of liability. You may appeal the Taxpayers’ Rights
Advocate’s determination of relief for an understatement
of tax due to an erroneous statement and relief by separation of liability by filing a petition with the Board of
Finance and Revenue within sixty days of the mailing
date of the notice of final determination.

No. The Taxpayers’ Rights Advocate automatically considers whether any of the other provisions apply.
When should I file an election packet?
You must file the election packet no later than 2 years
after the date on which the Department first begins
collection activity. Collection activity includes a notice
that the Department plans to intercept your Federal
Income Tax refund.

Relief by income allocation. There is no right to appeal
the Taxpayers’ Rights Advocate’s denial of a request for
relief by income allocation.
Taxpayers’ Rights Advocate fails to act. You may also file
a petition with the Board of Finance and Revenue
requesting it to review your request for relief if the
Department has not provided you a final determination
within six months from the date you filed a complete
election packet.

I am currently undergoing an examination of my
return. can I file an election packet to request
relief?
You should not file an election packet if the appeal period for the tax for which you are requesting relief is still
open. Relief from joint liability is available only after the
tax is no longer subject to appeal.

Questions & Answers
This section answers questions commonly asked by taxpayers about innocent spouse relief.
What are the consequences of filing a joint income
tax return?

The department has given me notice that it has
filed a lien for the tax liability. can I still file the
election packet to request relief?

Since spouses filing a joint return are jointly and severally liable, the Department can collect the entire tax liability including interest, penalties, and charges, from
either spouse without regard to which spouse earned the
income during the tax year.

Yes. Please note that the Department suspends collection activity related to the joint liability for which you are
seeking relief after it receives your election packet.
Collection activity will resume on any liability that
remains after the Taxpayers’ Rights Advocate determination is final.

What is an erroneous item?
An erroneous item includes any deduction, credit, or
other item incorrectly reported on the return, or income
that was incorrectly omitted from the return.

I’ve been separated from my spouse for 12
months; however, we are still members of the
same household. can I file for relief from joint
liability for tax that was not paid when we filed the
return?

Will I qualify for relief for an understatement of
tax in every situation where my former spouse is
responsible for the erroneous item?
No. There are situations attributable to an erroneous
item reported by your spouse in which you may owe tax.
For example, you and your spouse file a joint return on
which you report $10,000 of income but you also know
that your spouse did not report $5,000 of dividends. You
are not eligible for relief because you had knowledge of
the understatement.

No. Since relief by income allocation is the only type of
relief that is applicable to unpaid tax and this relief is not
available if the joint filers are still members of the same
household, you should not file for relief until you are no
longer members of the same household.

5

contact the Taxpayers’ Rights Advocate
The Office of Taxpayers’ Rights Advocate is an
independent organization within the Department of
Revenue. You can contact the Advocate by:

Telephone Services:
Automated 24-hour FAcT & Information Line
1-888-PATAXES
(1-888-728-2937). Touch-tone service required. If in
the local Harrisburg area, you can call 717-772-9739.
This service provides:

• Phone: (717) 772-9347
• Fax: (717) 787-8264

• Answers to some of the most commonly asked
tax questions;
• The balance of your PA estimated tax account;
and
• The status of a filed PA Personal Income Tax
return or Property Tax/Rent Rebate claim.

• E-mail: [email protected]
• Writing:
PA Department of Revenue
Attn: Taxpayers’ Rights Advocate

noTE: The Department does not have all forms
available by fax.

Lobby, Strawberry Square
Harrisburg, PA 17128-0101

Toll-free 24-hour, Automated Forms ordering
Message Service: 1-800-362-2050. Serves
taxpayers without touch-tone phone service.

Where to Obtain Additional Information.
Internet: Forms are available on the Department’s
Web site along with filing options and information at:
www.revenue.state.pa.us

Services for Taxpayers with Special Hearing
and/or Speaking needs: 1-800-447-3020
(TT only)

6

Flowchart A
DO YOU QUALIFY FOR RELIEF FROM AN UNDERSTATEMENT OF TAX?

no

Did you file a joint return for the tax year
you want relief?

YES
no

Do you have an outstanding liability in
the tax year you want relief?

YES
no

Does your joint return have an understatement of tax due to erroneous items
of your spouse?

YES
At the time you signed the joint return did
you know or have reason to know that
taxes were understated?

YES

no

no

Based on the facts and circumstances,
would it be unfair to hold you liable for
the understated taxes?

YES

You may submit an election packet for relief
from an understatement of tax.

You do not qualify for relief from an
understatement of tax.

7

Flowchart B
DO YOU QUALIFY FOR RELIEF BY SEPARATION OF LIABILITY?

no

Did you file a joint return for the year you
want relief?

YES

no

Do you have an outstanding liability in
the tax year you want relief?

YES

no

Does your joint return have an understatement of tax?

YES

YES

Are you divorced, widowed or legally separated from the spouse with whom you
filed a joint return?

no
Were you a member of the same household as the spouse with whom you filed
the joint return at any time during the 12
month period preceeding the date you file
the election packet?

YES

no

You may submit an election packet for
separation of liability.

You do not qualify for relief by separation
of liability.

8

Flowchart C
DO YOU QUALIFY FOR RELIEF BY INCOME ALLOCATION?
no
Did you file a joint return for the year you want relief?

YES
Do you have an outstanding liability in the tax year you want
relief?

no

YES
Is the outstanding liability due to an
understatement of tax for which you do
not qualify for relief using Flowchart A or
Flowchart B?

no

Is the outstanding liability related to an
underpayment of tax?

YES

no

YES

Did you knowingly understate the tax or make any material
misrepresentations when you filed your return?

YES

no
Did you and your spouse transfer assets to one another as part
of a fraudulent scheme?

YES

no
Did your spouse transfer property to you for the main purpose
of avoiding tax or the payment of tax?

YES

no
Are you able to show it would be unfair to hold you liable for
the understatement or underpayment of tax?

no

YES

You may submit an election packet for relief by income allocation.

9

You do not qualify for relief by income
allocation.

Instructions for completing PA 8857
This example explains how Janie Boulder completes Form PA 8857 to request relief from joint liability. See Sample
Form PA 8857.
Janie and Joe Boulder filed a joint tax return for 2007. Joe did not report a $5,000 award he won that year. They
received a Notice of Assessment for additional tax of $154 plus penalty and interest. Subsequently, the Department
initiated collection activities to collect the tax, interest, penalty and other charges resulting from the understatement
of tax.
Janie applies the conditions listed under relief from an understatement of tax due to an erroneous item on Page 2 to
see if she qualifies for relief.
1. Janie meets the first condition because the joint tax return they filed has an understatement of tax.
2. Janie believes she meets the second condition. She did not know about the award and had no reason to know
about it because of the secretive way Joe conducted his financial affairs.
3. Janie believes she meets the third condition. She believes it would be unfair to be held liable for the tax because
she did not benefit from the award. Joe spent it on personal items for his use only.
Because Janie believes she qualifies for relief from the understatement of tax, she files Form PA 8857 with the
Department. She fills in her name, address, Social Security Number, and daytime phone number. She fills out the rest
of the form as follows:
Line 1. Janie enters “2007" because this is the tax year for which she is requesting relief.
Line 2. She enters the name, address, Social Security Number, and daytime phone number of her spouse.
Line 3. She checks the Yes box because she received a Department notice for additional tax.
Lines 4-6. Janie checks the no box on each of these lines because she and Joe were not divorced, separated,
or living apart during the last 12 months.
Line 7. Janie does not check the box on this line because she checked the no boxes on Lines 4, 5, and 6.
Line 8. Janie checks the Yes box on this line because the income items all belonged to her husband. She completes PA 12507, Innocent Spouse Statement (not illustrated) explaining why she feels she qualifies for relief
from the understatement of tax.
Line 9. Janie checks the no box on this line because she does not have an underpayment of tax.
Signing and mailing Form PA 8857. Janie signs and dates the form. She attaches the PA 12507, Innocent
Spouse Statement, PA 12510, Questionnaire for Spousal Relief from Joint Liability for Requesting Spouse and
REV-488, Statement of Financial Condition for Individuals. Finally, she mails the completed forms to the
Department of Revenue’s Office of Taxpayers’ Rights Advocate.
.

10

EXAMPLE
(EO) 02-20

PA-8857

REQUEST FOR RELIEF FROM JOINT LIABILITY

OFFICIAL USE ONLY

(Relief from Understatement of Tax, Separation
of Liability and Relief by Income Allocation)

Do not file with your tax return. See instructions.

SECTION I

REQUESTER INFORMATION

Name

SSN

Janie Boulder

123009816

Street Address

Apt Number

5161 Old Farm Estates
City, Town or Post Office. If a foreign address, see instructions.

Hutchinson

State

ZIP Code

Daytime Phone Number

PA

55555

(720)555-1023

You may not claim relief from an understatement of Tax, separation of liability or relief by income allocation unless you filed a joint return with your spouse during the year for
which you are claiming relief. Do not file this form if you filed a joint return showing an overpayment of tax and all or part of the overpayment is expected to be applied against
your spouse’s past due Pennsylvania Income Tax, child/spousal support liability(ies), court ordered obligations, or federal income tax debt. Instead, file form PA-8379, Injured
Spouse Claim and Allocation, to have your share of the overpayment refunded to you. The Department can help you with your request by calling 717-772-9347.

SECTION II

SPOUSAL INFORMATION

If you have been a victim of domestic abuse and fear that filing a claim for relief from joint liabiliy will result in retaliation, check here
Enter the year(s) for which you are requesting relief from liability of tax

1998

Information about your spouse (or former spouse) with whom you filed a joint return for the tax year(s) listed above.
Spouse Name (or former spouse)

Spouse SSN (or former spouse)

Joe E. Boulder

234008765

Street Address

Apt Number

3898 Timber Way

City, Town or Post Office. If a foreign address, see instructions.

Creekbed

State

ZIP Code

Daytime Phone Number

MS

77777

(270)555-2345

Do you have an Understatement of Tax (that is, the Department of Revenue determined there is a difference between the amount of tax shown on your return and amount of
the tax that should have been shown)?
Yes. Go to Section III
No. Go to Section V

•

SECTION III

SEPARATION OF LIABILITY INFORMATION

1. Are you divorced from the person listed in Section II (or has that person died)?

Yes. Go to Line 4

2. Are you legally separated from the person listed in Section II?

Yes. Go to Line 4

•
•

3. Have you lived apart from the person listed in Section II at all times during the
12-month period prior to filing this form?

Yes. Go to Line 4

•

No. Go to Line 2
No. Go to Line 3
No. Go to Section IV

4. If Line 1, 2, or 3 is Yes, you may request Separation of Liability. If the understatement of tax on the joint return is due in part, to an item of your spouse, you may request
and go to Section IV below.
relief by submitting an election packet. Otherwise check here

SECTION IV

UNDERSTATEMENT OF TAX INFORMATION

Is the understatement of tax due to the erroneous items of your spouse (see instructions)?

•

Yes. You may request Relief from an Understatement of Tax by submitting an election packet.
No. If Section III Line 3 is Yes, you may request Relief by Income Allocation. Check here and submit an election packet.

SECTION V

INCOME ALLOCATION INFORMATION

If you were not a member of your spouse’s household for an entire year before filing this form and you have an Underpayment of Tax (that is, tax that is properly shown on your
return but not paid), check here.
You may request Relief by Income Allocation by submitting an election packet. Otherwise you cannot file this form unless the answer to Section II, Understatement of Tax
question, is Yes.

SECTION VI

CERTIFICATION

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.
Requester Signature

Date

Janie Boulder
Preparer’s Signature (self employed

01/30/2020
)

Date

Firm’s Name (or yours if self-employed)

Preparer’s SSN or PTIN
EIN

Firm’s Address
City

State
KEEP A COPY OF THIS FORM FOR YOUR RECORDS.

ZIP Code