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FORM
STATE OF HAWAII - DEPARTMENT OF TAXATION
N-379
(REV. 2018) REQUEST FOR INNOCENT SPOUSE RELIEF
(And Separation of Liability and Equitable Relief)
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
Do not file this form to request relief from non-tax obligations of your spouse (e.g. child support).
Do not file this form if you did not file a joint return for the year(s) for which you are requesting relief.
Do not file with your tax return. See Separate Instructions.
ATTACH COPY OF FEDERAL FORM 8857
Your Current Name (see instructions) Your Social Security Number
Your Current Address
City/State/Zip Code. If a foreign address, see separate instructions. Daytime phone no. (optional)
The Department of Taxation (Department) can help you. If you are working with a Department employee, you can ask that employee, or you
can call the Department at (808) 587-4242 or toll-free at 1-800-222-3229.
1. Enter the years for which you are requesting relief from liability of tax.
2. Have you requested innocent spouse relief from the IRS for the years listed on line 1?
Yes - Attach a copy of the final determination letter you received from the IRS.
Yes - Determination letter not received yet.
No - See the instructions for line 4.
3. If the liability is from tax reported on the original Hawaii return (not an adjustment made to the tax return), were you aware that the
tax was not paid at the time the return was filed? Yes No
4. Required attachments - All of the following items must be attached to your Form N-379:
a. Completed copy of federal Form 8857, Request for Innocent Spouse Relief
b. A written statement explaining why you believe you qualify for relief. The statement will vary depending on your
circumstances, but should include the following:
• If you are seeking relief from a tax understatement, the amount and a detailed description of each erroneous item, including
why you had no reason to know about the item or the extent to which you knew about the item,
• The amount of the understatement or underpayment of tax for which you are liable and are seeking relief,
• Why you believe it would be unfair to hold you liable for the understatement or underpayment of tax instead of your spouse (or
former spouse), and
• Information regarding the hardship (financial or personal loss) that you would incur if you were required to pay the liability.
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this form (including any accompanying schedules or statements) has been examined by me and, to the best of
my knowledge and belief, is true, correct, and complete, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS. Declaration of
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Please
Sign
Here
Your Signature Date
Preparer’s Signature Check if Preparer’s identification number
and date,
Paid Print Preparer’s Name self-employed
Preparer’s Firm’s name (or Federal E.I. No.
Information yours if self-employed),
address, and Zip code Phone No.
Where To File: Generally, send this form to the Hawaii Department of Taxation at P.O. Box 259, Honolulu, HI 96809-0259.
However, if you are meeting with a Department employee, file Form N-379 with that employee.
FORM N-379
N379_I 2018A 01 VID01 ID NO 01
