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The Professor Nedley Series

 Tax Forms

Friday, April 11, 2008

   
This page is to give both lawyers and litigants access to unusual forms that only pop up in divorce cases.  As an example is Form 4506T which when sent to the IRS office where your tax returns are filed gets you a transcript of what was reported on your tax return.  Think of it - You're in court and there's a reluctant spouse who simply hasn't produced his/her tax return.  Bring out the form, ask the judge to order it signed right then and there and mail it to the Service with a return address of that department.  In approximately 10 days the evidence of the actual return will be received right there in that department. Damnnnn! CLICK ON THE PARAGRAPH LEAD TO GET TO THE FORM.

Publication 504 - Divorced Individuals - Frankly this is the definitive tax publication for divorced and separated individuals and it is the starting point for Specialist and Generalist lawyers as well as accountants doing dissolutions. Pub 504 lays out the IRS position and explanation of taxes on virtually all phases of a divorce case.  It explains alimony, property division, QDRO's and many other nuances of tax law as it relates to a dissolution.

Publication 555 - Community Property - This will be good in California, Texas and seven other states, but like 504, this is the definitive IRS position on the taxation of Community Property.  This helps clear up the old law relating to "lesterizing" the transfer of property to a spouse.  Read it and you'll go to the head of the class.

Publication 971 - Innocent Spouse Relief - This is the Publication that probably explains why the spouse isn't likely to get Innocent Spouse Relief.  It is a complex process for either explaining why you shouldn't have to report income of your spouse or why the huge deductions that your spouse took shouldn't be disallowed as to you.  The Service usually wins these if you lived higher on the hog than you should have.  Use the form  below to give it the old college try.

Form 8332 - Release of Exemption Claim - This is the form to use when the parties have agreed to switch the exemptions from the custodial spouse to the non-custodial spouse, provided that the Child Support is current.  Must be \filed with the return where the shift takes place.

Form 4506-T - Request for Transcript of Return - This is the quickest way to verify the validity of anyone's claim to have reported their income tax in any given amount.  Fill it out and send it in.  Requires the taxpayers signature.  Takes about 10 days to get a transcript directly from the Service.

Form 8857 - Innocent Spouse Relief - When to file Form 8857. You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held liable. The following are some of the ways you may become aware of your liability:.

• The IRS is examining your tax return and proposing a deficiency.

• The IRS sends you a notice.

Form 8379 - Injured Spouse Allocation - Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.