Utah State Tax Commission - Innocent Or Injured Spouse Programs Instructions

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Utah State Tax Commission – Innocent or Injured Spouse Programs
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A husband and wife are each liable for the entire income tax on a joint return. However, if one of the
spouses intentionally leaves out income or lists grossly erroneous deductions or credits on the return
without the other's knowledge, the "innocent spouse" may not be liable.
The innocent spouse may request consideration by filing Utah form TC-8857
, Request for Innocent Spouse Relief (IRS form 8857
( )
) will also be accepted and must meet the determined by IRS
( )
Code Section 6015(b) as follows:
1.
A joint return must have been filed;
2.
A substantial understatement of tax attributable to grossly erroneous items of one spouse was
on the filed return
3.
The innocent spouse must show lack of knowledge
4.
It must be determined that it would be unfair to hold the innocent spouse liable for the tax.
Send your completed form TC-8857 and supporting documentation to:
Innocent Spouse Program
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
If you have been granted innocent spouse relief by the IRS, send a copy of the IRS letter and
documentation to this same address.
Email questions about the Innocent Spouse program to: taxmaster@utah.gov
04/30/10

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