Form Pa-971 (10-09) - Innocent Spouse Relief - Relief From Joint Liability Page 7

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Flowchart A
DO YOU QUALIFY FOR RELIEF FROM AN UNDERSTATEMENT OF TAX?
NO
Did you file a joint return for the tax year
you want relief?
YES
NO
Do you have an outstanding liability in
the tax year you want relief?
YES
Does your joint return have an under-
NO
statement of tax due to erroneous items
of your spouse?
YES
At the time you signed the joint return did
YES
you know or have reason to know that
taxes were understated?
NO
Based on the facts and circumstances,
NO
would it be unfair to hold you liable for
the understated taxes?
YES
You may submit an election packet for relief
You do not qualify for relief from an
from an understatement of tax.
understatement of tax.
7

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Parent category: Financial