IRS Form 12509 Innocent Spouse Statement of Disagreement

What Is Form 12509?

IRS Form 12509, Innocent Spouse Statement of Disagreement , is a legal document sent to the Internal Revenue Service (IRS) by taxpayers who wanted to express an objection to the decision made by the IRS. You may dispute the IRS determination related to the relief from joint and severe liability for a joint return in these circumstances:

• Innocent spouse relief - it is possible to be relieved of the liability for paying taxes, interest, and penalties if you prove that your spouse, or former spouse, omitted items on your tax return or incorrectly reported information;
• Relief from liability - if you made a joint return and an understatement of tax occurred because of the erroneous items of the one person who filed the documentation;
• Limitation of liability - if you submitted a joint return with a person who is no longer your spouse, or you legally separated and no longer live together;
• Equitable relief - if you are ineligible for separation of liability or innocent spouse relief but still cannot be held responsible for an understatement or underpayment of tax.

This form was released by the IRS in May 2018 , and you may download a fillable Form 12509 using the link below.

Follow these steps to fill out IRS Form 12509:

1. Record your name, your spouse's name, and your social security numbers;
2. Describe in full detail why you do not agree with the IRS determination. Present the information in chronological order, mention specific dates, and provide the necessary documentation to prove your point;
3. Confirm your statements are correct and true. Sign and date the form, and write down your phone number.