Index

A

Actual knowledge
Innocent spouse relief, Actual Knowledge or Reason To Know
Separation of liability relief, Actual Knowledge

B

Burden of proof, separation of liability, Burden of proof.

C

Community income, relief from liability for tax attributable to an item of, Community Property Laws
Community property laws, Community Property Laws

E

Equitable relief
Conditions for getting, Conditions for Getting Equitable Relief
Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief
Erroneous items, Erroneous Items
Executors (see Decedent)

F

Flowcharts, Flowcharts
Form 8857
Filled-in example, Filled-in Form 8857
For decedent, Form 8857 filed by or on behalf of a decedent.
Tax Court review, Tax Court Review of Request

H

How to request relief, How To Request Relief

I

Indications of unfairness
Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief
Injured spouse relief, Publication 971 - Additional Material
Innocent spouse relief, Innocent Spouse Relief

J

Joint and several liability, Publication 971 - Additional Material

L

Limitations on Relief, Limitations on Relief

P

Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown.

Q

Questions & Answers, Publication 971 - Additional Material

R

Reason to know, Actual Knowledge or Reason To Know
Refunds, Refunds
Limit on amount of refund, Limit on Amount of Refund
Proof required, Proof Required

U

Understated tax, Understated Tax
United States Tax Court, Tax Court Review of Request
Unpaid tax, Equitable Relief

W

When to file Form 8857, When To File Form 8857

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