Does SC have “Innocent Spouse,” “Separation of Liability,” and “Equitable Relief” provisions like the Internal Revenue Service?
A. South Carolina has adopted the joint return relief provisions in Internal Revenue Code Section 6015. This means that in some cases, a spouse may be relieved of responsibility for paying tax, interest, and penalties on a joint return. Innocent Spouse Relief. You must meet all the following conditions to qualify for innocent spouse relief: a. You filed a joint return which has an understatement of tax attributable to erroneous items of your spouse. b. You establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax. c. Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax. Relief by Separation of Liability. Under this type of relief, you divide the understatement of tax, interest, and penalties on your joint return between you and your spouse (or former spouse). The understatement of tax allocated to you is generally the amount for which you
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