This section is sponsored by Nancy W. Dahan The Law Offices of Brown & Dahan 38 Corporate Park, Irvine, California 92606 (949) 724-8857 Email: nancy@women911.com Nancy W. Dahan specializes in family law issues in Orange County. She has been a practicing family law attorney for twelve years and represents men and women who seek reasonable solutions to the problems they face going through a divorce proceeding. Mrs. Dahan has worked in Los Angeles and Orange County family law courts. In the event that Nancy's office is too far from your location, she will refer you to another family law attorney in your area.

Tax Info for You

Innocent Spouse Tax Relief Eligibility Explorer

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Unfortunately, in marriage and life, everything is not always "Happily Ever After". If that is the case, now what ? ? ? ?

If you filed

• a joint return

      or

• a married filing separately return while living in a community property state

and your situation is not "Happily Ever After"; the IRS wants to help!

Many married taxpayers file a joint tax return because of certain benefits this filing status allows. If you did so, you may be held responsible for monies due, even if your spouse earned all of the income - And this is true even if a divorce decree states that your spouse will be responsible for any amounts due on previously filed joint returns.

In order to qualify for Spousal Relief, you must meet certain conditions. Please continue if you are interested in exploring whether you might qualify for relief.

Did you file a joint Federal tax return AND did the IRS take your refund to satisfy your SPOUSE'S OR FORMER SPOUSE'S past due Federal tax, child support, or Federal non-tax debt, such as a student loan?

Yes | No

Yes | No

Did you file a married filing separately return and live in one of the following community property states?

Arizona     Louisiana   Texas       
California  Nevada      Washington  
Idaho       New Mexico  Wisconsin   

Yes | No

Did the IRS audit the joint return(s), and did that audit(s) result in additional tax, attributable to adjustments related to your spouse, such as:

• Unreported income or
• Incorrect deductions, credits, etc?

Yes | No

Was the joint return in question paid in full prior to or at the time it was filed?

Yes | No

At the time you signed the joint return(s), did you know of the unreported income, incorrect deductions, etc. that caused the additional tax?

Yes | No

At the time you signed the joint return(s), did you have reason to know of the unreported income, incorrect deductions, etc., that caused the additional tax?

Yes | No

Have more than 2 years passed, after July 22, 1998, that the IRS first attempted to collect taxes, interest & penalties from you regarding the tax year(s) in question? An example of an attempt to collect the tax from you is garnishment of your wages.

Yes | No

You may be qualified for relief. If you desire a formal determination, you must file Form 8857 with the Internal Revenue Service. Additional information is contained in IRS Publication 971.

If you do not wish to file at this time, please Return to the Main Menu.

You do not qualify for relief because the return was accurately filed and paid in full.

You do not qualify for relief under the current statute.

Since the IRS did not take your refund, and you did not file a joint Federal tax return or a married filing separately return while living in a community property state, there is no basis for granting spousal relief under current statute. If you feel you have a tax problem and need futher assistance, you may wish to contact your local IRS office for assistance.

Because the joint return was paid in full, prior to or at the time of filing, and there was no audit, your problem is not related to the spousal relief provisions of the law. If you feel you have a tax problem and need further assistance, you may wish to contact your local IRS office for assistance