innocent spouse

См. также в других словарях:

• innocent spouse — / spau̇s/ n: a spouse who may be relieved of liability for taxes on an amount of income that the other spouse failed to include on a joint return filed with the Internal Revenue Service ◇ In order to be relieved of tax liability, the innocent… …   Law dictionary

• innocent spouse rule — An Internal Revenue Service rule that says that a spouse who unknowingly signs a fraudulent joint tax return prepared by the other spouse can be excused from having to pay penalties on that return. Category: Divorce & Family Law → Divorce, Child… …   Law dictionary

• Innocent-Spouse Rule — A measure of relief built into the tax code that allows a person, if eligible, to avoid paying his or her spouse s tax if it was reported incorrectly. The innocent spouse rule applies to a spouse that can prove that he or she did not incur the… …   Investment dictionary

• IRS Publication 971: Innocent Spouse Relief — A document published by the Internal Revenue Service (IRS) that outlines the three types of tax liability relief for spouses or former spouses who filed joint income tax returns. Couples filing a joint tax return are both liable for the tax… …   Investment dictionary

• Form 8857: Request For Innocent Spouse Relief — An IRS tax form used by taxpayers to request relief from a tax liability involving a spouse or former spouse. Couples filing a joint tax return both become responsible for the tax obligation, called joint and several liability. If additional tax… …   Investment dictionary

• Innocent Vincent — Infobox actor name = Innocent imagesize = caption = birthname = Innocent Vincent birthdate = birthplace = 1948,Irinjalakuda,Thrissur,Kerala, India deathdate = deathplace = restingplace = restingplacecoordinates = othername = occupation = Actor… …   Wikipedia

• IRS Form 8379: Form 8379: Injured Spouse Allocation — A tax form distributed by the Internal Revenue Service (IRS) and used by an injured spouse on a joint tax return when seeking to apply an overpayment in taxes to a past tax obligation. If the IRS has taken your share of a refund to pay for a… …   Investment dictionary

• crime against spouse — For the purposes of rendering the wife competent as a witness, an offense amounting to personal violence, or a physical assault. upon an innocent spouse. 58 Am J1st Witn § 193. See uxoricide …   Ballentine's law dictionary

• Harold Innocent — Infobox actor imagesize = 150px name = Harold Innocent | caption = birthname = birthdate = 18 April, 1933 birthplace = Coventry, England deathdate = Dda|1993|09|12|1933|04|18 deathplace = London restingplace = restingplacecoordinates = othername …   Wikipedia

• condonation — con·do·na·tion /ˌkän də nā shən/ n [Medieval Latin condonatio remission, pardon, from Latin condonare to give away, absolve]: voluntary overlooking or pardon of an offense; specif: express or implied and usu. conditional forgiveness of a spouse s …   Law dictionary

• Divorce in the United States — Relationships Types …   Wikipedia