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Request for Innocent Spouse Relief and Arizona Form
Separation of Liability and Equitable Relief 200
spousal maintenance, or debts owed to another Arizona state
For information or help, call one of the numbers listed: agency, the Internal Revenue Service (IRS), or a court.
Phoenix (602) 255-3381 If you are an injured spouse, you may be entitled to receive a
From area codes 520 and 928, toll-free (800) 352-4090 refund of your share of the overpayment.
Tax forms, instructions, and other tax information
Taxable Years Ending On or Before December 31, 2016
If you need tax forms, instructions, and other tax information,
For information about amounts held for:
go to the department’s website at www.azdor.gov.
1. Past-due state taxes, call one of the phone numbers listed
Income Tax Procedures and Rulings on this page.
These instructions may refer to the department’s income tax 2. Child support or spousal maintenance, contact the
procedures and rulings for more information. To view or print Arizona Department of Economic Security.
these, go to our website select Reports, Statistics and Legal 3. Another Arizona state agency, contact that agency.
Research from the main menu then click on Legal Research 4. The IRS, contact the IRS.
and select a Document Type and Category from the drop down 5. A court order, contact that court.
menus. 6. An Arizona city or town, contact that city or town.
Publications Taxable Years Beginning On and After January 1, 2017
To view or print the department’s publications, go to our A taxpayer must use Arizona Form 203 to make an injured
website and click on Reports, Statistics and Legal Research spouse claim. The taxpayer and spouse must file a joint
from the main menu and then click on Publications in the income tax return and include a completed Form 203 with the
left-hand column. tax return, when filed. For more information, see Form 203
and its instructions.
General Information
We know that some of the questions on this form involve When and Where to File Form 200
sensitive subjects, but we need this information to determine File Form 200 as soon as you become aware of an unpaid tax
whether you qualify for relief. liability that you think your spouse (or former spouse) should
Purpose of Form pay. The following are some of the ways you may become
Use Arizona Form 200 to request relief from liability for tax, aware of such a liability:
plus related penalties and interest, that you think only your • We have examined your tax return.
spouse (or former spouse) should pay. You may be allowed • We sent you a notice.
one or more of these three types of relief. Do not file Form 200 with your tax return. Mail Form 200 to:
• Separation of liability Individual Income Tax Audit - Attention Form 200
• Innocent spouse relief Arizona Department of Revenue
• Equitable relief. PO Box 29084
For a request for separation of liability, you must have filed a Phoenix, AZ 85038-9084
joint return that has an understatement of tax due to an item of Mail Form 200 to the above address, even if you are
your spouse. working with a department employee due to an audit, an
For a request for innocent spouse relief, you must have filed a appeal or collection.
joint return that has an understatement of tax due to an What Happens After You File Form 200
erroneous item of your spouse.
We will review your form to make sure it is complete. We
For a request for equitable relief, you must have filed a return will contact your spouse or former spouse to ask if he or she
that has either an understatement or an underpayment of tax, wants to take part in the process. Once we have all of the
or you were issued a joint assessment for you and your former information needed to make a decision, we will send a
spouse. determination letter to you and your spouse or former spouse.
You do not need to figure the tax, interest, and penalties that If you or your spouse does not appeal the decision within 90
qualify for relief. We will figure these amounts for you. For days, the decision will become final.
more information, see the department’s publication, Pub. 300.
Refunds Under Relief
NOTE: Do not use Form 200 to make an injured spouse claim.
The amount that may be refunded may be limited by the
statute of limitations. In the following situations, you are
If you are an Injured Spouse eligible to receive a refund of certain payments you made.
You are an injured spouse if your share of an overpayment Underpaid tax. If you are granted relief for an underpaid tax,
shown on your joint return was, or is expected to be, applied you are eligible for a refund of separate payments that you
against your spouse’s past-due state taxes, child support or made. You are not eligible for refunds of payments made with

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Arizona Form 200

the joint return, joint payments, or payments that your spouse Line 2 - Are You Asking for a Refund?
(or former spouse) made. For example, withholding tax and Check the box for each year you would like a refund, if you
estimated tax payments cannot be refunded because they are qualify for relief. You may have to provide proof of payment.
considered joint payments made on the joint return.
We will only refund payments you made with your own
Understated tax. If you are granted relief for an understated money. You must provide proof that you made the payment
tax, you are eligible for a refund of certain payments made with your own money. Examples of proof are a copy of your
under an installment agreement that you entered into with the bank statement or a canceled check. No proof is required if
department if you have not defaulted on the installment your individual refund was used by the department to pay tax
agreement. Only installment payments made after the date you owed on a joint tax return for another year.
you filed Form 200 are eligible for a refund.
Lines 3a through 3c - Type of Relief Being Claimed
Line-by-Line Instructions You may request innocent spouse relief for an understatement
of tax no matter how small the amount. If you are divorced,
NOTE: You must have filed an Arizona income tax return for separated, or no longer living with your spouse, you may
each year for which you are requesting relief. request separation of liability between you and your spouse (or
Name and Address Information former spouse) for an understatement of tax on a joint return.
Also, the department will consider your request for equitable
• Enter your name in the spaces provided.
relief in situations where it would be unfair to hold you liable
• Enter your Social Security Number (SSN). Make sure for tax that should be paid only by your spouse (or former
you enter your SSN correctly. spouse).
• Enter your current home address. On lines 3a through 3c, check the box for the type of relief
If you have a foreign address, enter the information in the you are claiming. Check all boxes that apply. Before, you
following order: city, province or state, and country. check the box(es) for the type of relief you are claiming, you
Follow the country’s practice for entering the postal code. should understand the following terms.
Do not abbreviate the country name. • Joint and several liability
• Enter your daytime phone number. • Understatement of tax
You must complete lines 1 through 4 of Form 200. When you • Underpayment of tax
complete lines 3a through 3c, be sure to read the instructions
for those lines. Be sure you complete any required statements Joint and Several Liability
for the type of relief you are requesting. Also be sure you Joint and several liability applies to all joint returns. This
include those required statements with Form 200 when you means that both you and your spouse (or former spouse) are
submit it. See the instructions for lines 3a through 3c to liable for any underpayment of tax (tax shown on a return but
determine which statements you must include with Form 200. not paid) plus any understatement of tax that may become due
later. This is true even if a divorce decree states that your
If you completed federal Form 8857, you only need to
former spouse will be responsible for any amounts due on
complete lines 1 through 4 of Form 200. You may skip lines 5
previously filed joint returns. Form 200 allows you to request
through 20. In this case, do the following:
that joint and several liability not apply to part or all of any
• Check the box to indicate you completed federal Form
unpaid tax.
8857.
• Include all required statements for the type of relief you Understatement of Tax
are requesting. An understatement of tax, or deficiency, is the difference
• Include a copy of your completed federal Form 8857. between the total amount of tax that the department
determines should have been shown on the return, and the
• Sign page 5 of Form 200.
amount that actually was shown on the return.
• Mail Form 200 to the address shown on page 1.
Underpayment of Tax
NOTE: If you were granted relief by the IRS, please include a An underpayment of tax is tax that is properly shown on the
copy of the IRS letter with your Form 200. return, but not paid.
Community Property Laws
Part 1 - Type of Relief
You must generally follow community property laws when
Line 1 - Relief Year(s) filing a tax return if you are married. Generally, community
Enter each tax year you want relief. If you are asking for property laws require you to allocate community income and
relief for more than one tax year, you need to file only one expenses equally between both spouses. However,
Form 200. If you are asking for relief for more than three tax community property laws are not taken into account in
years, you must include a separate schedule. determining whether an item belongs to you or your spouse
(or former spouse) for purposes of requesting any relief from
liability.
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Arizona Form 200

Line 3a - Separation of Liability • Taking into account all the facts and circumstances, it
If you filed a joint return for the year(s) entered on line 1, you would be unfair to hold you liable for the understatement
may be able to separate liability for any understatement of of tax.
tax on the return(s) between you and your spouse (or former Erroneous Items
spouse). You can request to do so if you and that person: Erroneous items are either of the following:
• are no longer married, • Unreported income. This is any gross income item
• are legally separated, or received by your spouse that is not reported.
• have lived apart at all times during the 12-month period • Incorrect deduction, credit, or basis. This is any
prior to the date you file Form 200. improper deduction, credit, or property basis claimed by
NOTE: A widow or widower is considered no longer married . your spouse.
The following are examples of erroneous items:
Even if you meet the above requirements, the department will
not grant your request for separation of liability if any of the • The expense for which the deduction was taken was never
following apply: made. For example, your spouse deducted $10,000 of
• You and your spouse (or former spouse) transferred assets advertising expenses on federal Schedule C, but never
as part of a fraudulent scheme; paid for any advertising.
• At the time you signed your joint return (unless signed • The expense does not qualify as a deductible expense.
under duress), you had actual knowledge that items giving For example, your spouse claimed a business fee
rise to the deficiency and allocable to your spouse were deduction of $10,000 that was for the payment of state
incorrect; or fines: fines are not deductible.
• You transferred property to your spouse (or former • No legal argument can be made to support the
spouse) just to avoid tax or the payment of tax. deductibility of the expense. For example, your spouse
claimed $4,000 for security costs related to a home office,
Requesting Separation of Liability which were actually veterinary and food costs for your
If you are asking for separation of liability, check box 3a. family’s two dogs.
Required Documentation (even if you included a Any income, deduction, or credit is an erroneous item if all of
completed federal Form 8857). the following apply:
If you checked box 3a, include a statement with Form 200 that • it is omitted from or incorrectly reported on the joint
shows the total amount of the understatement of tax. For each return;
item that resulted in an understatement of tax, explain whether • it is attributable to your spouse (or former spouse);
the item is attributable to you, your spouse (or former spouse), • it results in an understatement of tax; and
or both of you.
• you did not know and had no reason to know about the
For example, unreported income earned by your spouse (or understatement or the extent of it (see Partial Innocent
former spouse), would be allocated to that person. An Spouse Relief next).
overstated deduction of home mortgage interest on a home
you owned jointly that was paid from a joint checking account Partial Innocent Spouse Relief
would generally be allocated equally between both of you. If you knew about any of the erroneous items, but not the full
Line 3b - Innocent Spouse Relief extent of the item(s), you may be allowed relief for part of the
understatement. Explain in the statement you include with
If you qualify for separation of liability, you may not need to Form 200, how much you knew and why you did not know,
request innocent spouse relief. The amount of relief allowed and had no reason to know, the full extent of the item(s).
by requesting separation of liability will usually be equal to or
Requesting Innocent Spouse Relief
greater than the amount allowed by requesting innocent
spouse relief. However, you may still request innocent spouse If you are asking for innocent spouse relief, check box 3b.
relief, if you wish. You may be allowed innocent spouse relief Required Documentation (even if you included a
if all of the following apply. completed federal Form 8857)
• You filed a joint return for the year(s) entered on line 1. If you checked box 3b, include a statement with Form 200
• There is an understatement of tax on the return(s) that is explaining why you believe you qualify. The statement will
due to erroneous items of your spouse (or former spouse). vary depending on your circumstances, but should include all
• You can show that when you signed the return(s) you did of the following:
not know and had no reason to know that the 1. The amount and a detailed description of each erroneous
understatement of tax existed (or the extent to which the item, including why you had no reason to know about the
understatement existed). item or the extent to which you knew about the item.
2. The amount of the understatement of tax for which you
are liable and are seeking relief.

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                                                                                                         Arizona Form 200 

3. Why you believe it would be unfair to hold you liable for 
                                                                     Part  3  -  Your Financial  and Return 
   the understatement of tax. 
                                                                     Preparation Involvement 
Line 3c - Equitable Relief 
                                                                     Lines 11 through 17  
You may be allowed equitable relief if, taking into account all 
                                                                     Answer questions 11 through 17. 
the facts and circumstances, it  would be unfair to hold you 
liable for any  understatement or underpayment of tax that           By law, if a person’s name is signed to a return, it is presumed 
should be paid only by your spouse (or former spouse).               to be signed by that person.  You  must prove that  your 
                                                                     signature on the joint return  was  forged or that  you signed 
You can be allowed equitable relief only for an underpayment 
                                                                     under duress (threat of harm or other form of coercion).   
of tax, or part or all of any understatement of tax that does not 
qualify  for either separation of liability or innocent spouse       Include a statement explaining why you believe your signature 
relief.  You should request separation of liability or innocent      was forged or why you signed under duress. 
spouse relief for any  understatement of  tax;  unless  you are      Forged Signature  
sure  you are not eligible.   The department  will consider          Your signature on a joint return is considered to be forged if it 
equitable relief if it determines that innocent spouse relief and    was not signed by you and you did not authorize (give tacit 
separation of liability do not apply.                                consent) the signing of your name to the return. 
Requesting Equitable Relief                                          Tacit Consent 
If you are asking for equitable relief, check box 3c.                Tacit consent means that, based on your actions at the time the 
Required  documentation  (even if you  included a                    joint return  was  filed,  you agreed to the filing of the joint 
completed federal Form 8857)                                         return.  You may be considered to have given tacit consent if 
                                                                     any of the following apply: 
If  you checked box 3c,  include  an explanation of  why  you 
believe it would be unfair to hold you liable for the tax instead    • You gave tax information (such as Forms W-2 and 1099) 
of  your  spouse (or former spouse).  If  you are  including a         to your spouse. 
statement for separation of liability or innocent spouse relief,     • You did not object to the filing. 
include only the additional information  you believe supports        • You did not have a valid reason to refuse to file jointly. 
your request for equitable relief.                                   • There was an apparent advantage to you in filing a joint 
                                                                       return. 
Part  2  -  Information About  You and  Your 
Spouse (or Former Spouse)                                            We  will also consider  whether you filed  joint  returns with 
                                                                     your spouse (or former spouse) in prior years and whether you 
Line 5                                                               filed a separate income tax return for that year. 
The department must contact your spouse (or former spouse.)          Signed Under Duress 
There are no exceptions, even for victims of spousal abuse or 
                                                                     You are considered to have signed under duress (threat of 
domestic violence.   
                                                                     harm or other form of coercion) if you were unable to resist 
We will inform your spouse (or former spouse) that you filed         demands to sign the return and you would not have signed the 
Form 200 and  will allow him or her to participate in the            return except for the constraint applied by  your spouse  (or 
process.  If  you are asking  for  relief from joint and several     former spouse.)  The duress must be directly connected with 
liability on a joint return, we must also inform him or her of       the signing of the joint return. 
our determination regarding your request for relief. 
To protect your privacy,  we  will not disclose  your personal       Part 4 - Your Current Financial Situation 
information like your current name, address or phone number.         Lines 18 through 20  
We will not disclose information about  your employer,  your 
                                                                     Complete lines 18 through 20. 
income or assets, or any other information that does not relate 
to making a determination about your request for relief from 
                                                                     Sign and Date Form 200  
liability. 
On line 5, enter the current  name and SSN of the person to          Sign Form 200 in  the  space  provided.   We cannot consider 
whom you were married at the end of the year(s) listed on line 1.    your Form 200 if you do not sign it.  If you do not sign it, we 
If the name of your spouse (or former spouse) shown on that          will return it to you.  Also be sure to date it. 
year’s tax return(s) is different from the current name, enter it    Paid Preparer Must Sign Form 200  
in parentheses after the current name.  For example: Joan Oak        Anyone that you pay to prepare Form 200 for you must sign 
(formerly Joan Pine).  Enter the current address and phone           the Form 200 in the space provided.  The preparer must give 
number if you know it.                                               you a copy of the completed Form 200 for your records.  
Lines 6 through 10                                                   Someone  who prepares Form 200 but does not charge  you 
Answer questions 6 through 10.                                       should not sign Form 200. 
                                                                      
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                                                                 Arizona Form 200 

If you pay someone else to prepare your Form 200, that person 
must also include an identification number where requested. 
A paid preparer may use any of the following: 
• his or her PTIN, 
• his or her SSN; or 
• the EIN for the business. 
A paid preparer who fails to include the proper identification 
numbers may be subject to a penalty. 

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