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

NOTE:    Do not  use Form  200 to make an injured spouse           Refunds Under Relief 
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, you 
shown on your joint return was, or is expected to be, applied      are eligible for a refund of separate payments that you made.  



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                                                                                                            Arizona Form 200 

You are not eligible for refunds of payments  made  with the         Line 2 - Are You Asking for a Refund?    
joint return, joint payments, or payments that your spouse (or       Check the box for each year you would like a refund, if you 
former spouse)  made.  For example,  withholding tax  and            qualify for relief.  You may have to provide proof of payment. 
estimated tax payments cannot be refunded because they are 
                                                                     We will  only  refund  payments you made with your  own 
considered joint payments made on the joint return. 
                                                                     money.  You must provide proof that you made the payment 
Understated tax.  If you are granted relief for an understated       with your own money.  Examples of proof are a copy of your 
tax,  you are eligible for a refund of certain payments  made        bank statement or a canceled check.  No proof is required if 
under an installment agreement that you entered into with the        your individual refund was used by the department to pay tax 
department  if  you  have  not defaulted on  the  installment        you owed on a joint tax return for another year. 
agreement.  Only installment payments  made after the date 
you filed Form 200 are eligible for a refund.                        Lines 3a through 3c - Type of Relief Being Claimed 
                                                                     You may request innocent spouse relief for an understatement 
Line-by-Line Instructions                                            of tax no matter how small the amount.  If you are divorced, 
                                                                     separated, or no longer living  with  your spouse,  you  may 
NOTE:  You must have filed an Arizona income tax return for          request separation of liability between you and your spouse (or 
each year for which you are requesting relief.                       former spouse) for an understatement of tax on a joint return.  
Name and Address Information                                         Also, the department will consider your request for equitable 
                                                                     relief in situations where it would be unfair to hold you liable 
• Enter your name in the spaces provided. 
                                                                     for tax that  should be paid only by  your spouse (or former 
• Enter your  Social  Security  Number  (SSN).   Make sure           spouse). 
  you enter your SSN correctly. 
                                                                     On lines 3a through 3c, check the box  for the type of relief 
• Enter your current home address.                                   you are claiming.   Check all boxes that apply.  Before,  you 
  If you have a foreign address, enter the information in the        check the box(es) for the type of relief you are claiming, you 
  following order:   city, province or state, and country.           should understand the following terms. 
  Follow the country’s practice for entering the postal code.        • Joint and several liability 
  Do not abbreviate the country name. 
                                                                     • Understatement of tax 
• Enter your daytime phone number. 
                                                                     • Underpayment of tax  
You must complete lines 1 through 4 of Form 200.  When you 
complete lines 3a through 3c, be sure to read the instructions       Joint and Several Liability 
for those lines.  Be sure you complete any required statements       Joint and several liability applies to all  joint returns.  This 
for the type of relief  you are requesting.   Also be sure  you      means that both you and your spouse (or former spouse) are 
include  those  required statements  with  Form  200 when you        liable for any underpayment of tax (tax shown on a return but 
submit it.   See the instructions for lines 3a through 3c to         not paid) plus any understatement of tax that may become due 
determine which statements you must include with Form 200.           later. This is true even if a  divorce decree states that  your 
                                                                     former  spouse  will be responsible for any amounts due  on 
If  you  completed  federal Form 8857,  you only  need to 
                                                                     previously filed joint returns.  Form 200 allows you to request 
complete lines 1 through 4 of Form 200.  You may skip lines 5 
                                                                     that joint and several liability not apply to part or all of any 
through 20.  In this case, do the following: 
                                                                     unpaid tax. 
• Check the box  to indicate  you completed  federal Form 
  8857.                                                              Understatement of Tax 
• Include all required statements for the type of relief you         An understatement of tax, or deficiency, is the difference 
  are requesting.                                                    between the total amount of tax that the department 
• Include a copy of your completed federal Form 8857.                determines should  have been shown on the return, and the 
                                                                     amount that actually was shown on the return. 
• Sign page 5 of Form 200. 
• Mail Form 200 to the address shown on page 1.                      Underpayment of Tax  
                                                                     An underpayment of tax is tax that is properly shown on the 
NOTE: If you were granted relief by the IRS, please include a        return, but not paid. 
copy of the IRS letter with your Form 200. 
                                                                     Community Property Laws 
Part 1 - Type of Relief                                              You must generally follow community  property  laws when 
                                                                     filing a tax return if you are married.  Generally, community 
Line 1 - Relief Year(s)                                              property laws require you to allocate community income and 
Enter each tax  year  you  want relief.  If  you are asking  for     expenses equally between both spouses.  However, 
relief  for  more than one  tax  year,  you need  to file only one   community property laws are not taken into account  in 
Form 200.  If you are asking for relief for more than three tax      determining  whether an item belongs to  you or  your spouse 
years, you must include a separate schedule.                         (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 
                                                                        your spouse. 
NOTE: A widow or widower is considered no longer married       . 
                                                                     The following are examples of erroneous items: 
Even if you meet the above requirements, the department will 
                                                                     •  The expense for which the deduction was taken was never 
not grant your request for separation of liability if any of the 
                                                                        made.  For example, your spouse deducted $10,000 of 
following apply: 
                                                                        advertising expenses on federal Schedule C, but never 
•  You and your spouse (or former spouse) transferred assets 
                                                                        paid for any advertising. 
   as part of a fraudulent scheme; 
                                                                     •  The expense does not qualify as a deductible expense.  
•  At the time you  signed your  joint  return  (unless signed 
                                                                        For example,  your spouse  claimed a business  fee 
   under duress), you had actual knowledge that items giving 
                                                                        deduction of $10,000 that  was  for the payment of state 
   rise to the deficiency and allocable to your spouse were 
                                                                        fines: fines are not deductible. 
   incorrect; or 
                                                                     •
•  You transferred property to  your spouse (or former                  No  legal  argument  can  be  made  to  support  the 
                                                                        deductibility of the expense.   For example,  your spouse 
   spouse) just to avoid tax or the payment of tax. 
                                                                        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 
                                                                     extent of the item(s), you may be allowed relief for part of the 
Line 3b - Innocent Spouse Relief                                     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 
                                                                     If you are asking for innocent spouse relief, check box 3b. 
spouse relief.  However, you may still request innocent spouse 
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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