Salt Lake City, Utah - The next few Tax Tips will focus on innocent spouse relief. Married taxpayers usually file a joint tax return, filing a joint tax return creates ways for couples to save on taxes. Prior to 1928, spouses were required to file separate tax returns. It was not until 1928 that joint tax returns were allowed by Congress. In 1938 Congress enacted what is call joint and several liability provisions for taxpayers filing joint returns. Joint-and-several liability means that both spouses are liable for any tax liability associated with the tax return. It does not matter who earned the income, the IRS can collect from either spouse. It is common for a taxpayer to arrive in our office seeking relief from a tax liability that arose from a joint return filed with either the current spouse or a former spouse.
In 1998 Congress enacted three forms of innocent spouse relief:
- Innocent Spouse Relief;
- Separation of Liability; and
- Equitable Relief.
It does not matter where you live, be it Salt Lake City, Utah, or elsewhere, which form of relief the taxpayer chooses to pursue will depend upon the taxpayer’s particular circumstances. In our next Tax Tip we will focus on the joint return and married filing separately, since this is where it all starts. If you or someone you know has a tax problem, we are here to help. Tax problems are legal problems, and we solve both. Go to my personal webpage at: https://strongandhanni.com/attorneys/attorney-kent-brown/ for tax tips and tax tools, call my assistant, Kaylee, at: (801) 323-2112, or email Kent at: kbrown@strongandhanni.com. We would love to help.
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