Equitable Relief Requirements

Equitable Relief

Equitable Relief Qualification Requirements (Section 6015(f))

Equitable relief is the last mechanism of innocent spouse relief that you can qualify for if you do not meet the qualifications for innocent spouse relief or relief by separation of liability . If you requested any of the previous types of relief from the IRS and they determined that you did not qualify for them, the IRS will then determine if equitable relief would be appropriate for you. Equitable relief is the only mechanism under innocent spouse relief that allows you to get relief for an underpayment of tax or an understatement of tax. With the other relief mechanisms you are only allowed to get relief if you reported less taxable income than you actually should have. With equitable relief, you can also get relief on a tax return that was filed correctly but the entire tax amount was not paid.

  1. You are not eligible for innocent spouse relief, relief by separation of liability, or relief from liability arising from community property law.
  2. You and your spouse or former spouse have not transferred assets to one another as a part of a fraudulent scheme.
  3. Your spouse or former spouse, did not transfer property to you for the main purpose of avoiding tax or the payment of tax.
  4. You did not file or fail to file your return with the intent to commit fraud.
  5. You did not pay the tax.
  6. You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement or underpayment of tax.
  7. The tax liability that was created was your spouse or formers spouses fault. when you filed the joint return. If the item in question is in your name, the item will be presumed that it is attributable to you. Based on certain situations, you may not be held liable for this.
  8. You did not know, and had no reason to know that funds intended for the payment of tax were misappropriated to your spouse or former spouse, for his or her benefit. If you meet this exception, the IRS will consider granting equitable relief, although, the underpayment may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse, or former spouse.
  9. You establish that you were the victim of abuse before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's retaliation. If you meet this exception, relief will be considered, although, the deficiency or underpayment may be attributable in part or in full to your item.

If you meet all of the requirements in order to qualify for Equitable Relief , follow these steps on Filing For Innocent Spouse Relief.

If you do not qualify for Equitable Relief , it is possible that you may qualify under another mechanism of innocent spouse relief listed below.

  1. "Classic" Innocent Spouse Relief Requirements
  2. Relief By Separation of Liability Requirements

If you do not qualify for this type of relief, Innocent Spouse Relief or Relief by Separation of Liability it is possible to settle for much less than you owe or to setup a payment plan with the IRS or state that won't burden your financial situation. Please fill out the form here for your free consultation and find out what options you have: Free Consultation


Do You Qualify?

Do you qualify for Equitable Relief?

This site has all the information you need to understand what is required in filing for innocent spouse relief/equitable relief. Many times this information can be difficult to understand and we can help connect you with a tax expert in order to make sure you get the relief you need. Even if you do not qualify for these types of relief, our tax experts have a proven record of settling tax debt for a fraction of what is actually owed.

If you need assistance filing, or would like a free consultation to determine if you would actually qualify, please fill out the form for a free consultation.

The Consultation we provide is free of charge and comes with no obligation. Get your options and you choose!