Spouse Relief Selector

Route supplied spouse-relief facts to a candidate review path.

Description

Spouse relief includes distinct routes with different requirements.

Spouse relief includes distinct routes with different requirements. This selector maps four declared facts to a candidate route for further review.^{[1, 2]}

Route supplied spouse-relief facts to a candidate review path.

When to use Spouse Relief Selector

Use this tool to route supplied spouse-relief facts to a candidate review path.

Choose the specific arithmetic or checklist scenario and establish its input amounts, dates, rates and criteria from the applicable records. Keep currencies, periods and jurisdictions consistent; review the tool-specific assumptions before interpreting the result.

How to use Spouse Relief Selector and understand its results

Choose the specific arithmetic or checklist scenario and establish its input amounts, dates, rates and criteria from the applicable records. Keep currencies, periods and jurisdictions consistent; review the tool-specific assumptions before interpreting the result.
Enter jointReturnFiled, understatementAttributableToOtherSpouse, separatedOrNotHouseholdMembers, inequitableToHoldLiable using the field table and calculation rules, then run the tool.
Read suggestedPath, matchedFactorCount. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
jointReturnFiled	Joint return was filed	boolean	Required
understatementAttributableToOtherSpouse	Understatement attributable to other spouse	boolean	Required
separatedOrNotHouseholdMembers	Separated or not household members	boolean	Required
inequitableToHoldLiable	Inequitable to hold requester liable	boolean	Required

Set joint-return, other-spouse-understatement, separation and inequity flags. Return the route and count of true flags. The understatement branch takes priority over the inequity branch; otherwise return no-match.

joint AND understatement → separated ? separation-of-liability : innocent-spouse; otherwise joint AND inequitable → equitable

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
suggestedPath	Suggested relief path	string; one of "innocent-spouse", "separation-of-liability", "equitable-relief", "no-match"
matchedFactorCount	Matched relief factors	integer; minimum: 0

json

{
  "input": {
    "jointReturnFiled": true,
    "understatementAttributableToOtherSpouse": true,
    "separatedOrNotHouseholdMembers": true,
    "inequitableToHoldLiable": false
  },
  "output": {
    "suggestedPath": "separation-of-liability",
    "matchedFactorCount": 3
  }
}

Limitations and assumptions

The full relief requirements, knowledge tests, deadlines and factual evidence are not examined. The result is a screening label rather than an eligibility decision.

Numeric inputs must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Privilege Communication Screen: Screen supplied communication facts for potential tax-practitioner privilege. For a complementary task, use Lien Status Classifier: Classify supplied lien facts without determining legal release or withdrawal eligibility.

Further background: Innocent Spouse Relief.

References

Spouse Relief Selector — tool.io
Innocent Spouse Relief — Internal Revenue Service

Similar or alternative tools

Privilege Communication Screen
Screen supplied communication facts for potential tax-practitioner privilege.
Lien Status Classifier
Classify supplied lien facts without determining legal release or withdrawal eligibility.