Records & preparation3 min read
Joint-return liability after a relationship changes
Review which returns were joint and which taxes are being collected.
Read the guide18 guides · Read at your own pace
The tax guide library
A practical reading collection for married, separated and divorced taxpayers dealing with joint-return tax issues. Start with the question closest to yours.
Records & preparation3 min read
Innocent spouse and injured spouse relief differ
Determine whether the issue is tax responsibility or allocation of a refund offset.
Read the guideRecords & preparation3 min read
An understated joint return: identify the disputed items
Separate omitted income or incorrect deductions from tax correctly reported but unpaid.
Read the guideRecords & preparation3 min read
A joint return reported tax that was never paid
Identify the reported amount, payments and circumstances behind nonpayment.
Read the guideRecords & preparation3 min read
Explain what you knew when a joint return was signed
Prepare a factual account of involvement and access to financial information.
Read the guideRecords & preparation3 min read
Questions about separation-of-liability relief
Organize the return issue and your marital or living circumstances.
Read the guideUnderstanding your options3 min read
Prepare facts relevant to equitable spouse relief
Describe the circumstances that could make joint collection unfair.
Read the guideUnderstanding your options3 min read
Spouse-relief timing depends on the remedy
Identify the collection event, claim type and official timing instructions.
Read the guideRecords & preparation3 min read
Gather information before starting Form 8857
Use the current form and instructions to organize the requested years and facts.
Read the guideRecords & preparation3 min read
Understand the other spouse's role in a relief request
Review official notification and participation rules before submitting sensitive information.
Read the guideRecords & preparation3 min read
Sensitive circumstances in a spouse-relief case
Ask a qualified adviser how to present coercion, financial control or safety-related facts.
Read the guideRecords & preparation3 min read
When a joint refund pays the other spouse's debt
Read the offset notice and identify whose debt received the refund.
Read the guideRecords & preparation3 min read
Prepare a Form 8379 allocation file
Organize income, withholding and other requested amounts for the affected year.
Read the guideRecords & preparation3 min read
Community-property questions need separate review
Identify the state and years involved before applying general spouse-relief information.
Read the guideRecords & preparation3 min read
Separate-return records after filing jointly in prior years
Keep prior joint liabilities distinct from present filing-status decisions.
Read the guideUnderstanding your options3 min read
Payment options while joint-debt questions remain
Clarify the current balance, any relief request and the proposed collection arrangement.
Read the guideNotices & next steps3 min read
A spouse-relief decision and review rights
Read the determination and its exact review instructions promptly.
Read the guideRecords & preparation3 min read
Choose assistance for a joint-return problem
Ask whether the representative handles the particular relief and any conflict between spouses.
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