Relief Through Means Of Separate Liability

Under separation of liability relief, the understated tax, plus interest and penalties, on your joint return is allocated between you and your spouse or former spouse. The understated tax allocated to you is generally the amount you are responsible for. This type of relief is available only for unpaid liabilities resulting from the understated tax. Refunds are not allowed.

To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file for relief:

1. You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. (Under this rule, you are no longer married if you are widowed.)
2. You were not 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 for relief.