Innocent Spouse
Are you eligible?
Relief From Paying California Income Taxes
California Franchise Tax Board
Do you qualify for Innocent Spouse Relief?
When you file a joint liability tax return with your spouse, you are each responsible for paying the entire liability due. However, if you meet certain criteria, you may qualify for relief from having to pay all or part of the liability. To obtain relief from the obligation to pay the tax due from a joint personal tax return that you have filed with your spouse: • You may ask the court to issue an order granting relief, if you are divorcing your spouse. • We will determine if you qualify for innocent spouse relief. FTB will work with you to determine if you met the requirements for full or partial relief.
To request relief, complete form FTB 705 (attached) and send it to us with a statement of the reasons why you think you qualify for relief. Your statement should include your name, address, telephone number, social security number, and the tax years or years for which you are asking for relief. Call us immediately, if you are already divorced and you have a court order stating that your spouse is responsible for paying a state income tax liability. If the IRS allowed you innocent spouse relief for the same tax years that you are asking FTB for relief, please make sure that you provide us with the IRS information when you make your request. To submit your request for innocent spouse relief, you may contact us at:
Relief by Court Order
You may qualify for relief by court order if: • You are obtaining a divorce from your spouse, and the court issues an order relieving you of the unpaid tax due from a joint liability. • If you are in the process of divorcing and your joint gross income exceeds $150,000 or you owe more then $7500 for the year you are seeking relief, send us a letter requesting a Tax Revision Clearance Certificate. Make sure your letter includes your name, address, telephone number and social security number. After the court issues its order, you will need to provide us with a copy of the court order and we will determine the amount of your relief.
Innocent Spouse Unit Franchise Tax Board A-452 PO Box 2966 Rancho Cordova, CA 95741-2966
If we can be of assistance, please call us at (916) 845-7072.
Innocent Spouse Relief
You may qualify for innocent spouse relief if: • You have an unpaid tax that was reported on your joint California income tax return and you had no reason to know that the tax shown on the return was not paid when the return was filed, OR • You owe a joint liability for underreported income or erroneous deductions that are attributable to your spouse and you had no reason to know of those items when you signed the return.
FTB 705 (REV 09-2006)
State of California Franchise Tax Board A-452 Innocent Spouse Program PO Box 2966 PO Box 2966 Rancho Cordova, CA 95741-2966 Cordova CA 95741-2966 Part I. Personal Information 1. Last Name (Requesting Spouse)
Request for Innocent Spouse Relief
First Name Middle Initial Social Security Number ______-_____ -__________ PMB No. Zip Code
Current home address-number and street, PO Box or rural route. City, town, or post office 2. Home phone number ( ) Part II. Non-Requesting Spouse Information 3. Work phone number ( )
Apt. No State
4. Message/other phone number
In most circumstances, we are required to notify the non-requesting spouse (the spouse or former spouse with whom you filed the joint return) of your request for relief of liability. The notification will allow the non-requesting spouse to provide input or documentation regarding the investigation and determination of your request. The Franchise Tax Board will not release your personal information, including your current name and address, or any other confidential information. 1. Indicate the years for which you are requesting relief from liability of tax: ______ ______ ______ ______ ______ 2. Please provide information about the person to whom you were married (during the years indicated above): Name (Non-Requesting Spouse) Social Security Number _______ - ______ - _________ Address Telephone: ( ) City, State Zip Code: Marital status: What is your current marital status with the person listed on line 2 above? Married-date:________________ Separated-Date: _____________ Divorced-Date:______________ Divorce pending: ____________ Legally Separated: ____________ Part III. We will review your request and determine whether you qualify for one or more of the following types of relief: R&TC 18533(b) Additional Tax, 18533(c) By Allocation, 18533(f) Equitable, 18533(i) Based on Federal Determination, 19006(b) Court Ordered, or 19006(c) Return Tax Part IV. Information to Attach: A statement and supporting documentation to substantiate why you believe you qualify for relief. Use the best information you have available. Include your name, social security number, and the tax years for which you are requesting relief. Complete copies of the State and Federal tax returns for the years for which you are requesting relief. If you have requested relief from the Internal Revenue Service, please attach a copy of any correspondence you have received from them regarding your request for relief. If you are divorced, please attach a complete copy of your divorce decree/marital settlement agreement. Any court order stating your spouse or former spouse is responsible for paying a state income tax liability. Note: We may ask you to provide us with more information. You may request forms and obtain additional information from our Website at www.ftb.ca.gov, (select Individuals, then select FAQ’s) or you may contact the Innocent Spouse Program at (916)-845-7072. For Privacy Act Notice, get form FTB 1131.
Under penalties of perjury, I declare that I have examined this form and any accompanying statements, and to the best of my knowledge and belief, they are true, correct, and complete. Signed: ______________________________________ Date ________________________
FTB 705 Vietnamese (REV 09-2006)
FTB 705 (REV 09-2006)