Printer Friendly

Innocent Joint Filer tax relief.

Under federal and state income tax laws, when two people file a joint lax return, both individuals are treated as agreeing to joint filing and liabilities [RTC Sec. 19006(b) and IRC Sec. 6013(d) (3)]. This means that the FTB or the IRS can collect the entire amount of tax due from either spouse or registered domestic partner who signed the joint return. However, the RTC provides that a taxpayer may receive tax relief if that taxpayer meets the requirements for innocent spouse relief.

To request innocent spouse for your client, complete and submit the application Form FTB 705, Innocent Joint Filer, and provide a supporting statement explaining why your client qualifies for relief.

Learn more at
COPYRIGHT 2010 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2010 Gale, Cengage Learning. All rights reserved.

Article Details
Printer friendly Cite/link Email Feedback
Title Annotation:FTB NEWS
Publication:California CPA
Date:Oct 1, 2010
Previous Article:Stepping up for the profession.
Next Article:2010 state income tax rate schedules adjusted.

Terms of use | Privacy policy | Copyright © 2020 Farlex, Inc. | Feedback | For webmasters