| Innocent spouse (relief from joint tax liability) |
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| If you filed a joint return, you may qualify for relief from a tax bill (assessment) issued to you and your spouse (or former spouse) if you meet the following conditions: |
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there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit or basis, |
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you can show that when you signed the return you did not know and had no reason to know that it understated the amount of tax due, and |
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taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. |
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| For a bill issued for tax years 1999 or later |
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There are three types of relief: innocent spouse, separation of liability, and equitable relief. To determine if you qualify and apply for this relief see: Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) and
Form IT-285 Instructions. |
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| For a bill issued for tax years before 1999 |
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To request innocent spouse relief for these tax years, you must file a statement with supporting documentation showing why you believe you qualify. Send your statement with supporting documentation to: |
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NYS TAX DEPARTMENT
PO BOX 1912
ALBANY, NY 12201-1912
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| For more information see: |
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Publication 89, Innocent Spouse Relief (And Separation of Liability and Equitable Relief) |
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IRS - Tax Information for Innocent Spouses |
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