Injured vs. Innocent Spouse
2 CPE for AFSP, EA, CPA, CRTP
Just because taxpayers file as married filing jointly doesn't mean they share equal responsibility for one spouse’s past-due tax debts, unpaid child support or unpaid tax on income unknown by them. Some spouses may be burdened with lingering tax liabilities, while others may be unaware of tax issues caused and concealed by the other spouse. Fortunately, the IRS provides relief options for those caught in these difficult situations through innocent spouse relief or injured spouse relief. We'll discuss the different types of innocent spouse relief and when each type applies. Additionally, we'll walk through the preparation of Form 8379, Injured Spouse Allocation, and Form 8857, Request for Innocent Spouse Relief, ensuring you understand when and how to file each form correctly.
Objectives
Upon completion of this session, you will be able to:
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Differentiate between an injured versus an innocent spouse
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Distinguish between innocent spouse relief, equitable relief, separation of liability relief and relief from liability for tax attributable to an item of community income
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Identify when the taxpayer should file Form 8379 or Form 8857
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Prepare simple Forms 8379 and 8857
CPE information
Duration: 100 minutes
Course level: Intermediate
Prerequisite: General understanding of federal tax issues
Advanced preparation: None
Delivery method: Group Live
