Index of Publication 971 - Innocent Spouse Relief

A

Actual knowledge:

Innocent spouse relief, Actual Knowledge or Reason To Know

Separation of liability relief, Actual Knowledge

Assistance, See: Tax help

B

Burden of proof, separation of liability, Burden of proof.

C

Comments on publication, Comments and suggestions.

Community property law, relief from liability arising from, Community Property Laws

Community property laws, Community Property Laws

D

Decedent, Form 8857 filed by or on behalf of a decedent.

Domestic violence (separation of liability), Exception for spousal abuse or domestic violence.

E

Equitable relief:

Conditions for getting, Conditions for Getting Equitable Relief

Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief

Refunds, Refunds Under Equitable Relief

Erroneous items, Erroneous Items

Executors, See: Decedent

F

Flowcharts, Flowcharts

Form 8857:

Filled-in example, Filled-in Form 8857

For decedent, Form 8857 filed by or on behalf of a decedent.

Tax Court review, Tax Court Review of Request

When to file, When to file Form 8857.

Free tax services, How To Get Tax Help,

H

Help, See: Tax help

How to request relief, How To Request Relief

I

Indications of unfairness:

Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief

Injured spouse relief, (Here)

Innocent spouse relief, Innocent Spouse Relief

J

Joint and several liability, (Here)

L

Limitations on Relief, Limitations on Relief

M

More information, See: Tax help

N

No joint return filed, Relief for Married Persons Who Did Not File Joint Returns

P

Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown.

Publications, See: Tax help

Q

Questions & Answers, Questions & Answers

R

Reason to know, Actual Knowledge or Reason To Know

Refunds, Refunds

Limit on amount of refund, Limit on Amount of Refund

Proof required, Proof Required

Under equitable relief, Refunds Under Equitable Relief

S

Separation of liability relief, Separation of Liability Relief

Spousal abuse, Exception for spousal abuse or domestic violence., The IRS Must Contact Your Spouse or Former Spouse

Spousal notification, Questions & Answers, The IRS Must Contact Your Spouse or Former Spouse

Suggestions for publication, Comments and suggestions.

T

Tax Court review, Tax Court Review of Request

Tax help, How To Get Tax Help,

Taxpayer Advocate, Taxpayer Advocate Service.

TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings.

Transferee liability, Transferee liability not affected by innocent spouse relief provisions.

Transfers of property to avoid tax, Transfers of Property To Avoid Tax

TTY/TDD information, How To Get Tax Help

U

Underpaid tax, Equitable Relief

Understated tax, Understated Tax

United States Tax Court, Tax Court Review of Request

W

When to file Form 8857, When to file Form 8857.