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Tax Information
for Survivors of
A series of informational publications designed to educate taxpayers
about the tax impact of significant life events. Domestic Abuse
Tax Benefits and Credits
To apply for Innocent Spouse Relief, fill out IRS Form 8857, You have a responsibility to:
Request for Innocent Spouse Relief, within two years after the ● File a timely return if you have income
date the IRS first attempts to collect the tax from you. See
● Include all of your income on your return
IRS Publication 971, Innocent Spouse Relief, for more
information. You may also wish to consult a professional ● Pay the taxes owed
advisor for help. If you cannot afford to do so, help may be ● Read and comply with correspondence from the IRS
available through a law school or nonprofit tax clinic in your
● Notify the IRS of any name or address changes
area. Refer to the free services outlined on the back of this
brochure.
FREQUENTLY ASKED QUESTIONS
While the law requires the IRS to let your spouse (or former spouse) Do I have to file a tax return?
know if you file a Form 8857 for Innocent Spouse Relief, your privacy Whether you have to file a tax return depends on your filing status, age, and
will be protected. The IRS will not reveal to your spouse your new name, gross income. If you are married, you have the option to file either a joint
address, employer, phone or fax number, or other information unrelated to a return or a separate return.
determination of your claim.
See IRS Publication 501, Exemptions, Standard Deduction and
What tax or financial records should I keep? Filing Information, for more information.
You should keep receipts, canceled checks, Forms W-2 and 1099s, and
any other records to help you prepare a complete and accurate income tax What if I need more time to prepare my tax return? What if I can’t pay
return. the tax I owe?
If you cannot file your return by the due date, you may apply for an automatic
For more information on recordkeeping, see What Records Should I Keep? 6-month extension of time using IRS Form 4868, Application for Automatic
in IRS Publication 17, Your Federal Income Tax. Extension of Time to File U.S. Individual Income Tax Return. If you cannot
pay the full amount of tax shown on your return (or on a notice you received),
What other tax issues do I need to think about?
you can request an installment agreement using Form 9465, Installment
If you have questions regarding medical expenses, bad debts, or powers of
Agreement Request.
attorney, the IRS has more resources to help you. Please call the numbers
listed in this brochure, or check out the website for more information. What if I move, get a new job, or go back to school? What if I get
separated or divorced?
Domestic abuse is not just physical abuse. It often includes economic control.
All of these situations can impact your taxes. When you have questions, you
As a survivor of domestic abuse, you can take control of your finances. An
should call the IRS, a tax professional, or check out the websites listed on
important part of managing your finances is understanding your tax rights
the back of this brochure.
and responsibilities.
Does having children affect my taxes?
RIGHTS & RESPONSIBILITIES If you have a qualifying child, there are several tax credits that may reduce
the amount of tax you owe. Some credits may also give you a refund, even
You have the right to:
if you paid little or no tax. But to get the benefit of these credits, you must
● File a separate return even if you’re married
file a tax return.
● See and understand the entire tax return (including supporting
documents) before signing a joint return The Earned Income Tax Credit (EITC) may be available if you are working
and your earnings are low. The credit may be larger if you have one or more
● Refuse to sign a joint return
children living with you. You cannot take this credit if you file as married
● Request an automatic 6-month extension of time to file your tax return filing separately, but if your spouse didn’t live in your home at
● Get copies of prior years’ tax returns from the IRS any time during the last six months of the year, you may
be able to file as “head of household” and claim
● Request relief from your spouse’s liability
the EITC.
● Obtain independent legal advice
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