Figure B. Do You Qualify for Separation of Liability Relief?

Summary: This flowchart is used to determine if the taxpayer (who filed a joint return) qualifies for separation of liability relief regarding the understated tax due.

Start

This is the starting of the flowchart.

Decision (1)

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

Process (a)

You do not qualify for separation of liability relief, but you may qualify for relief from liability arising from community property law. See Community Property Laws earlier.

Decision (2)

Does your joint return have an understated tax?

Process (b)

You do not qualify for relief by separation of liability; go to Figure C.

Decision (3)

Are you still married to the spouse with whom you filed the joint return? (If that spouse is deceased, answer No.)

Process (c)

You may qualify for separation of liability relief.

Decision (4)

Are you legally separated from, or no longer married to, the spouse with whom you filed a joint return?

Process (c)

You may qualify for separation of liability relief.

Decision (5)

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 ending on the date you file Form 8857?

End

This is the ending of the flowchart.

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