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
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 www.calcpa.org/IJF.