Figure B. Do You Qualify for Separation of Liability Relief? Summary: This flowchart is used to determine if the taxpayer (who filed a joint return) qualifies for separation of liability
relief regarding
the understated tax due.Start. This is the starting of the flowchart.Decision (1). Did you file a joint return for the year you want relief?
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Process (a). You do not qualify for separation of liability relief, but you may qualify for relief from liability arising from community
property law. See
Community Property Laws earlier.
Decision (2). Does your joint return have an understated tax?
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IF Yes Continue To Decision (3)
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IF No Continue To Process (b)
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Process (b). You do not qualify for relief by separation of liability; go to Figure C.
Decision (3). Are you still married to the spouse with whom you filed the joint return? (If that spouse is deceased, answer
“No.”)
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IF No Continue To Process (c)
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IF Yes Continue To Decision (4)
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Process (c). You may qualify for separation of liability relief.Decision (4). Are you legally separated from, or no longer married to, the spouse with whom you filed a joint return?
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IF Yes Continue To Process (c)
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IF No Continue To Decision (5)
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Process (c). You may qualify for separation of liability relief.
Decision (5). Were you a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month
period ending on
the date you file Form 8857?
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IF Yes Continue To Process (b)
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IF No Continue To Process (c)
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End. This is the ending of the flowchart.
