Course Description
Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows them. When filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise from the joint return even if they later divorce. Joint and several liabilities mean that each taxpayer is legally responsible for the entire liability. Thus, both spouses on a married filing joint return are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. In some cases, however, a spouse can get relief from being jointly and severally liable.
Innocent Spouse Relief is an application (Form 8857) by an “innocent” spouse for relief from the tax liabilities of the other spouse that arise as a result of filing a joint federal income tax return. Innocent spouse relief has been around for a long time, but in 2013 the IRS issued Rev. Proc. 2013-34, an extremely sophisticated and detailed procedure for applying for relief in a variety of circumstances, including circumstances where there has been coercion, intimidation, or abuse.
This Online CPE/CE Tax webinar covers the following Key Topics:
- Various types of Relief
- Claiming Innocent Spouse Relief
- Disqualifying Situations
- Innocent Spouse Relief
- Common Issues With Time Limit
- Separation of Liability Relief
- Equitable Relief
Click here to access CE courses on IRS Audit, Representation, and Resolutions.
Learning Objectives
- To identify the cause of Innocent Spouse Relief.
- To recognize when clients are not entitled to Innocent Spouse Relief.
- To identify qualifying factors for equitable relief conditions.
- To recognize when and how the IRS contacts the spouse.
- To identify conditions that allow a taxpayer to qualify for Innocent Spouse Relief.
Recommended For
This IRS-Approved CE course is recommended for CPAs, EAs, AFSPs, MRTPs, ORTPs, and Other Tax Professionals engaged in filing or reviewing various federal tax returns.
Who Should Attend?
- California Registered Tax Professional
- CPA - Large Firm
- CPA - Mid Size Firm
- CPA - Small Firm
- Entrepreneurial CPA
- Financial Planner
- Maryland Tax Preparers
- Oregon Tax Preparers
- Personal Financial Specialist (PFS)
