Tax Tips
By Dan Boone

IPS Features

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IPS Features Staff

International Press Service

 Faced with an ex’s tax bill? You may not have to pay.

Unfortunately, in marriage and life, everything is not always "Happily Ever After.”
The Internal Revenue Service gets frequent contacts from people who are faced with a tax bill that resulted from a spouse or former spouse failing to report income or pay taxes to the government.

If that is the case, now what?
In order to qualify for Spousal Relief, you must meet certain conditions. The IRS Innocent Spouse Tax Relief Eligibility Explorer at IRS.gov will help if you are interested in exploring whether you might qualify for relief.

All the facts and circumstances are considered in determining whether it's inequitable to hold you liable. Some of the factors considered include:

• The taxes owed are your spouse's or ex-spouse's.
• You are no longer married to that spouse.
• You thought your spouse would pay the taxes on the original return.
• You didn't know about the items changed in the audit.
• You would suffer a financial hardship if you were required to pay the tax. You would not be able to pay for basic living expenses like food, shelter, and clothing.
• You did not significantly benefit (above normal support) from the unpaid taxes.
• You suffered abuse during your marriage.

Do you believe that your situation meets the above requirements?

If you desire a formal determination, you must file Form 8857 with the Internal Revenue Service. Additional information is contained in IRS Publication 971. Forms and publications are available at IRS.gov.

If you do not have Internet access, call the IRS toll-free at 1-800-TAX-1040 for information or at 1-800-TAX-FORM for forms or publications.