Innocent Joint Filer tax relief.

• Position: FTB NEWS

Under federal and state income tax laws, when two people file a joint lax return, both individuals are treated as agreeing to joint filing and liabilities [RTC Sec. 19006(b) and IRC Sec. 6013(d) (3)]. This means that the FTB or the IRS can collect the entire amount of tax due from either spouse or registered domestic partner who signed the joint return. However, the RTC provides that a taxpayer may receive tax relief if that taxpayer meets the requirements for innocent spouse relief.

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