INNOCENT SPOUSE - Online Self-Help Tool (15)

Here are suggestions for information that can be helpful in supporting your appeal:

Types of Documentation

  • A complete copy of your divorce decree or separate maintenance documents and any related property settlement.
  • Reports, testimony or statements from others that verify tax payment arrangements.
  • Copies of bank statements from the month you filed your return and 2 months before and after.

Tips for preparing your statement when completing Form 12509
It’s easier to understand your information if you present it in chronological order and give specific dates. Include facts and details about your situation such as:

  • Tax payment history.
  • If you are separated, provide the date(s).
  • Explain who handled your finances during your marriage.
  • Your education level and occupation.
  • Education level and occupation of spouse or former spouse.
  • Name, address, phone and social security number (if known) of spouse or former spouse.
  • A current phone number where you can be reached during the day.

Your completed Form 12509 and any additional information needs to be sent to the office that issued you the preliminary determination letter. Do not send your completed form to an Appeals Office. This will delay the processing of your case.