Dipingaja dia bitadi diangatshila bua dikuatshisha dia bana dia kale dia muena dibaka anyi dia makuta a balongi: Muena dibaka udi mutapike (Form 8379) vs Muena dibaka udi kayi ne bualu (Form 8857)¶

Kukonkonona IRS "Makuta anyi adi penyi?" tshibuelelu anyi kunzulula Bureau of the Fiscal Service (BFS) Treasury Offset Program Notice anu bua kumanya ne: makuta ebe onso a bitadi a Married Filing Jointly avua makuate ne makuate bua kufuta makuta a bana ba mukajebe kumpala kua dibaka, makuta a balongi a mbulamatadi avua kaayi mafuta, makuta a bungi a dipanga dia mudimu, bitadi bia muntu nkayende anyi bitadi biudi mupete mu IRS mukanda wa dilomba udi ulomba wewe bua kufuta $35,000 mu bitadi bia panyima bualu muena dibaka nebe wa mpindieu anyi wa kale uvua musokoke mu musokoko makuta a mudimu wende nkayende, uvua mujimije IRA kayi mufile luapolo, anyi uvua muenze malu a dishima a dikosa dia makuta mu dipingaja dia makuta pamue, ntshilumbu tshikole tshia makuta. Mu Internal Revenue Code (IRC) Section 6013(d)(3), dîba didi bena dibaka babidi batua tshiala pa mukanda wa Married Filing Jointly (MFJ) Form 1040, IRS udi wangata bena dibaka bonso babidi bu tshintu tshimue tshidi ne bua kufuta bitadi ne 100 pa lukama wa dibanza dia bitadi ne bia pa lukama bua dikuta dionso dia bitadi, dibanza ne dibanza adi Treasury Offset Programme (TOP) wa U.S. Treasury udi wenza mudimu nkayende udi wangata 100 pa lukama ya makuta adibu bapingaja pamue nansha padi anu muena dibaka umue udi ne dibanza dia kale. Diakalenga, mikenji ya bitadi ya mbulamatadi idi ifila mishindu ibidi mishilangane ya kusungila bantu: Difila dia bena dibaka badi ne njiwu (IRS Form 8379) ne Diambuluisha dia muena dibaka udi kayi ne bualu (IRS Form 8857), idi ikuambuluisha bua kumbusha makuta ebe a W-2, makuta a bitadi adibu mua kupingaja (EITC ne makuta a bitadi a bana), ne makuta a bitadi bia bana ba mu banke webe mabanza matapuluke anyi bitadi bisokoka. Bualu difunda dia formilere mubi didi difikisha ku dibenga dia tshimpitshimpi kudi IRS kunyima kua ngondo ya bungi ya kuindila, udi ne tshia kumanya diakamue ni udi Muena dibaka udi mutapike anyi Muena dibaka udi kayi ne bualu ne kufunda dilomba diakane dia mikenji. Shi dikokangana ku njibo pa bidi bitangila mabanza masokoka nansha dipingaja dia bitadi dikola dilue ku njiwu ya mu nzubu, dienzeja dia makuta, anyi njiwu ya ku mubidi, ndaku muaba wa bukubi (mutantshi wa metre 50 / 165) ne ubikile muaba uudi musombele nomba ya tshimpitshimpi mpindieu; mona kabidi Dikonkonona dia bitadi, bitadi bia panyima, ne dikuba dia difutu, Dikengesha dia mfranga ne dikengeshibua, ne Makuta a diambuluisha dia bana, diimanyika dia mukanda wa mudimu, ne dilomba dia dishintulula dia malu mu tshimpitshimpi.

Enza nunku mpindieu¶

1. Teka pa muaba wa kumpala bukubi buebe bua mubidi ne bumuntu buebe pikalaku dikengesha dia mu nzubu anyi dilombola dia makuta. Muinshi mua IRC Section 6015, wewe mufile Formulaire 8857 (Dilomba dia diambuluisha dia muena dibaka udi kayi ne bualu) ne mutangile kazubu ka tshikisu tshia mu nzubu / dikengeshibua mu tshitupa tshia V, IRS udi ne bua kujadika bilondeshile mikenji ne: muena dibaka nebe ki mmufile dilomba edi to, ** IRS udi ushintulula ne usokoka adrese webe wa mu njila, nimero ya telefone, mfumu wa mudimu ne muaba uudi musombele**. Shi udi mu njiwu ya lukasa, udi mua kubikila 911 anyi ku telefone wa ditunga udi utangila malu a tshikisu tshia mu nzubu (1-800-799-SAFE [7233] mu États-Unis) anyi wa muaba unudi nomba ya tshimpitshimpi.
2. Manya mu masekonde 60 ni udi dijinga ne formilere 8379 (muena dibaka udi mutapike) anyi formilere 8857 (muena dibaka udi kayi ne bualu).
3. Fila formilere 8379 (Injured Spouse Allocation) shi uvua mufile Married Filing Jointly udi utekemena dipingaja dia bitadi, ne U.S. Treasury (anyi tshibambalu tshia makuta a ditunga) muangate (offset) dipingaja dia makuta eba bua kufuta dibanza dia kale didi anu bua muena dibaka nebe**, bu mudi muena dibaka nebe** Dikuatshisha dia bana dia matuku a bungi dia mu malanda a kale, makuta a balongi a mbulamatadi adi kaayi mafuta, mabanza a bitadi a mbulamatadi anyi a ditunga a kumpala kua wewe kuselangana, anyi difutu dia bungi dia makuta a mbulamatadi bua dipanga dia mudimu.
4. Fila formilere 8857 (Dilomba dia diambuluisha dia mulume anyi mukaji udi kayi ne bualu) pikala IRS mulongolole anyi mushintulule dibeji dia Married Filing Jointly (anyi muena dibaka nebe mufile dibeji dia pa buadi didi dileja bungi bua makuta adibu kabayi bafute) ne **IRS udi mpindieu ulomba bua wewe kufuta bitadi bia pa mutu, manyoka, ne makuta a ntatu kudi muena dibaka nebe (anyi) muena dibaka nende wa kale) makuta adibu kabayi bamanyishe, bitadi bia dishima, anyi bitadi bia mudimu udibu kabayi bafuta.
5. Bikila Treasury Offset Programme (TOP) Automated Interactive Voice Response Line ku 1-800-304-3107 pikala makuta eba majimine kakuyi diumvuija. Bikila Bureau of the Fiscal Service (BFS) TOP Call Center ku **1-800-3014-3014 (1704) bua kuteleja dîna dilelela dia tshibambalu, nimero ya telefone, mushindu wa dibanza, ne bungi bua dolare bivua bifikishe ku difuta dia makuta.
6. Biwikala muena dibaka udi ne mputa (makuta adibu bakuate bua dibanza dia muena dibaka nebe), funda formilere wa IRS 8379 diakamue. Udi mua kufila formilere 8379 mu bidimu 3 kubangila ku dituku dia ntuadijilu dia dipingaja dia makuta (kusangisha ne dilengeja dia matuku) anyi bidimu 2 kubangila ku dituku dia difutu dia bitadi/dijimija dia bitadi (tshitupa tshia RC**) 6511**). Lamakaja kopi ya W-2s ne 1099s ya bena dibaka bonso babidi idi ileja dilama dia bitadi bia mbulamatadi bua IRS ikale mua kubala ne kupingaja tshitupa tshiebe tshia mikenji mu mbingu 8 too ne ku 14.
7. Biwikala muena dibaka udi kayi ne bualu (udibu bafuta bua makuta a muena dibaka nebe anyi bua bitadi bidi kabiyi bifuta), funda mukanda wa IRS 8857 diakamue bua kuenza bua se: IRS ikale mua kukupangisha bua kukulomba makuta. Padi IRS Cincinnati Centralized Innocent Spouse Operation (CCISO) mufunda ** ** 885/885/7 Tshitupa tshia 6015(e)(1)(B)** tshidi tshiteka mukenji wa mikenji udi ukandika bitadi bia ku banke ya IRS ne makuta a difutu kudi wewe bua bidimu bia bitadi bidibu bakulomba padi dilomba diebe (ne dilomba dionso dia matuku 90 ku kabadi ka bitadi ka mu États-Unis) dienda dijika.
8. Shintulula difutu diebe dia W-4 ne nsombelu wa difunda dia matuku atshilualua lelu bua dipingaja dia makuta a tshidimu tshidi tshilua kadikuatshiki nansha kakese. Udi mua kulamakaja Formilere 8379 buludiludi ku difutu diebe dia ku Enternete tshidimu tshionso, shintulula Formilere W-4 ne tshibambalu tshia difutu dia mfumuebe wa mudimu bua difutu diebe dikale dipetangana menemene ne dibanza diebe dia bitadi (dipingaja dia makuta a mbulamatadi) bua kuangata), anyi kufunda Married Filing Separately (MFS) bua tshidimu tshidi tshilua.

Mutshi wa dipangadika: Muena dibaka udi mutapike (Form 8379) vs. Muena dibaka udi kayi ne bualu (Form 8857) vs. Signature wa dishima¶

flowchart TD
    A["Tshilumbu tshia bitadi tshidi tshitangila muena dibaka anyi muena dibaka nende wa kale pa dibeji dia bitadi"] --> B{"Ntshinyi tshivua tshienzeke menemene ku dipingaja dia bitadi anyi ku konte webe wa bitadi?"}
    B -->|"1. Makuta etu a bitadi avua makuate (Offset) bua kufuta dibanza dia muena dibaka nanyi dia kale"| C{"Mmabanza kayi avua mafikishe ku dipingaja dia makuta?"}
    B -->|"2. IRS udi wamba ne tudi ne dibanza dia bitadi, manyoka, ne makuta a ku dipingaja dia makuta pamue"| D{"Uvuaku muele tshiala pa mukanda wa dipingaja dia makuta anyi, anyi muena dibaka nebe uvua muenze tshiala tshiebe tshia dishima anyi e-file kuyi muanyishe?"}
    C -->|"Dibanza dia bitadi dia kumpala kua dibaka dia mulume anyi mukaji, dia makuta a diambuluisha dia bana, dia dipanga dia makuta a balongi, anyi dia dipanga dia mudimu dia mbulamatadi"| E["WEWE UDI MUENA MUKABU UDI MUTAPA: Funda formilere wa IRS 8379 (Diabanya dia muena dibaka udi mutapike) mu bidimu bisatu bua kupingaja tshitupa tshiebe tshia W-2 Withholding & Credits"]
    C -->|"Dibanza dia bitadi dia pamo ditudi tuetu bonso babidi ne dibanza dia dipingaja dia bitadi dia kumpala"| F{"Dibanza dia bitadi dia kumpala edi divuaku difumina ku makuta avua muena dibaka nebe kayi mumanyishe, ku dikosa dia makuta dia dishima anyi ku dibenga kufuta anyi?"}
    F -->|"Eyowa: Bifumina ku bintu bia muena dibaka nende anyi ku difuta dia makuta makese"| G["WEWE UDI MUANA WA BUALU: Funda formilere wa IRS 8857 muinshi mua tshitupa tshia IRC tshia 6015(b), (c), anyi (f) bua kujikija dibanza ne kupeta makuta adibu bakuate"]
    F -->|"Tòo: Bena dibaka bonso babidi badi ne bujitu bua muomumue"| H["Kakuena mushindu wa kupeta formilere 8379 to; Lomba IRS tshipungidi tshia difila dia makuta (Form 9465) anyi nsombelu wa ntatu udi kayi mua kusangisha mpindieu"]
    D -->|"Muena dibaka nanyi uvua muenze tshimanyishilu tshianyi tshia dishima anyi muenze E-Filed pamue kakuyi dianyisha dianyi"| I["DISUNGULA DIA BUALU BUA BUALU (Dikuba dia dianyisha dia mu musokoko) + Fila formilere 8857 udi utangila 'Duress / Forged Signature' + File MFS Return for Your Own Income"]
    D -->|"Ngakatua tshiala pa mukanda wa dipingaja dia makuta, kadi muena dibaka nanyi wakasokoka makuta amvua mupete, wakapanga kufuta makuta avuaye ne bua kufuta"| J{"Mu njila isatu ya mikenji idi mu formilere 8857, nnganyi udi ukumbana?"}
    J -->|"Dipanga dia lungenyi (muena dibaka udi musokoke makuta / makuta a dishima) ne utshidi mu dibaka anyi mushipe dibaka"| K["IRC Tshitupa 6015(b) Dikuatshisha dia bena dibaka badi kabayi ne bualu (didi ne tshia kufila mu bidimu 2 bia mudimu wa kumpala wa IRS)"]
    J -->|"Kuamba malu mu mushindu mubi ne mpindieu mbashipe dibaka, mbatapuluke bilondeshile mikenji, anyi mbasombele pa nkayabu ngondo 12+"| L["IRC Tshitupa 6015(c) Ditapulula dia Dibanza dia Masungula (Ditapulula dia mukanda wa dikonkonona dia mikanda bu muudi mufile pa nkayebe)"]
    J -->|"Difutu dikese (Dipingaja divua dijalame, kadi muena dibaka kavua mufute bitadi bivuabu baleje to) NANSHA Dijimija dia mikenji ya bidimu bibidi"| M["IRC Section 6015(f) Equitable Relief (Available To the 10-Year Collection Statute Expiration Date / CSED)"]

Difuanyikija dia ku luseke ne ku luseke: Muena dibaka udi mutapike (Form 8379) ne Muena dibaka udi kayi ne bualu (Form 8857)¶

Tshitupa 1: Mushindu kayi wa kupingaja makuta adibu bakuate ku diambuluisha dia Injured Spouse Allocation (IRS Form 8379)¶

Paudi ufunda mukanda wa Married Filing Jointly, makuta eba adi mua kupingajibua ku diambuluisha dia mishindu ibidi: 1. IRS Internal Offset (IRC Section 6402(a)): Shi muena dibaka nebe uvua ne dibanza dia bitadi bia mbulamatadi bia kumpala kua dibaka (anyi bia dipingaja dia dibaka dia pa nkaya), IRS udi wangata dipingaja dia makuta a munda ne utuma IRS Notice CP49. 2. Treasury Offset Programme (TOP) External Intercept (IRC Section 6402©-(f)): Shi muena dibaka nebe udi ne dibanza dia Child Support, Federal Agency Non-Tax Debt (default Department of Education student loan, SBA, HUD anyi HUD), tax, ** Income Tax Difutu dia bungi dia difutu dia dipanga dia mudimu, Biro bia mudimu wa makuta (BFS) bidi biangata dipingaja dia makuta ne bituma TOP Offset Notice.

1. Mushindu kayi udi IRS ubala tshitupa tshieba ("Mushindu wa dipingaja dia bintu" muinshi mua dipangadika dia makuta 80-7)¶

Muinshi mua IRS Revenue Ruling 80-7 ne Internal Revenue Manual (IRM) 25.15.1, IRS udi ubala kabidi dipingaja dia makuta pamue anu bu ne: wewe ne muena dibaka nebe nuvua bafile dipingaja dia makuta pa nkayadi: 1. Tala makuta ne makuta adibu bakumbusha (Form 8379 Tshitupa III, Milongo 13a-18): Funda difutu diebe dia W-2 ne makuta mashilangane mu mulongo (b) ne makuta a muena dibaka nebe mu mulongo ©. Difutu dia pa tshibidilu didi diabanya 50/50 pankatshi pa bena dibaka. 2. Alocate Tax Credits (Lines 15-17): Child Tax Credit (CTC) / Additional Child Tax Credit (ACTC) udi upeshibua kudi muena dibaka uvua mua kuikala mulomba muana udi mukumbane pa dibeji dia pa buadi, ne Earned Income Tax Credit (EITC) udi upeshibua kudi IRS bilondeshile makuta adiye mupeta dipa. 3. Alocate W-2 Withholding & Estimated Payments (Lines 19-20): Dola yonso wa bitadi bia mbulamatadi mu Kazubu 2 ka mukanda webe W-2 udi 100 pa lukama webe mu mulongo (b) (kumbusha tshitupa tshiebe tshia bitadi bia pa tshibidilu).

2. Mikenji ya pa buayi bua matunga 9 adi ne bintu bia bena musoko (IRM 25.15.5)¶

Shi udi musombele mu 9 ya matunga adi ne bintu bia bena musoko, funda Eyowa mu mulongo wa 5a wa formilere 8379:

3. Tshitupa ku tshitupa: Kufunda formilere 8379 kunyima kua dipingaja dia makuta eba dimane kukuatshibua¶

1. Kukumbaja formilere 8379 (Bitupa I-IV): Paudi ufila formilere 8379 ku nkayende kunyima kua difutu, anu muena dibaka udi mutapike ke udi ne tshia kutua tshiala pa tshitupa IV pa dibeji 2.
2. KULAMIKA Formilere webe wa 1040, kadi ULAMADILA W-2s ne 1099s yonso ya bena dibaka bonso babidi: Kulamakaja formilere 1040 uvuabu bafile kumpala kudi kuenzeja mudimu; Pamutu pa nanku, ela kopi ya formilere yonso W-2, W-2G, ne 1099 idi ileja dilama dia bitadi bia mbulamatadi bua bena dibaka bonso babidi kunyima kua formilere 8379 ne uyitume ku IRS Service Center kuudi mufile dilomba diebe dia kumpala.

Tshitupa 2: Kunyema dibanza dia bitadi disokoka dia muena dibaka nebe ku diambuluisha dia Innocent Spouse Relief (IRS Form 8857)¶

Fuanyikijabi ne IRS mukutumine $45,000 CP2000, Audit Deficiency, anyi Notice of Intent to Levy (LT11) bua tshidimu tshishale pauvua mufile Married Filing Jointly bualu muena dibaka nebe anyi muena dibaka nebe wa kale uvua mulekele makuta a 1099 a muena mudimu, uvua mupatule makuta a pansio mu musokoko, mupangile bua kufuta bitadi bia mudimu, anyi mupangile bua kufuta makuta a mudimu tshitupa tshidi tshishala. Vuluka ne: Mukenji wa dishipa dia dibaka wa ku Kabadi ka Dîku udi ufila dibanza dia bitadi kudi muena dibaka nebe wa kale kawena ukandika IRS bua kukuela bitadi ku konte webe wa ku banke anyi kukupesha difutu to, bualu IRS kavua mu tshitupa tshia dishipa diebe dia dibaka to. Pamutu pa nanku, udi ne tshia kufila IRS Form 8857 (Dilomba dia diambuluisha dia mulume anyi mukaji udi kayi ne bualu) muinshi mua IRC Section 6015.

Njila isatu ya mikenji idi munda mua IRS Form 8857 (IRC Tshitupa 6015)¶

Mushindu udi "Streamlined Equitable Relief" wenza mudimu muinshi mua IRS Revenue Procedure 2013-34¶

Muinshi mua IRS Revenue Procedure 2013-34, tshibambalu tshia IRS Cincinnati netshikupeshe "Streamlined Determination" wa lukasa bua kupeta diambuluisha diakane muinshi mua IRC Section 6015(f) (bua both balances unpaid due ne audit understatements) wewa mukumbaje E**3:

1. Tshitupa 1: Nsombelu wa dibaka (Kuena kabidi mu dibaka): Udi mushipe dibaka, mukaji mukamba, mutapuluke bilondeshile mikenji, NANSHA kuena musombele mu nzubu umue ne muena dibaka nebe nansha kakese mu ngondo 12 kumpala kua dipangadika dia IRS.
2. Tshitupa 2: lutatu lua malu a mpetu: Kufuta bitadi kudi mua kukupangisha bua kukumbaja majinga a nsombelu (26 CFR § 301.6343-1(b)(4)). IRS udi wela meji ne: udi ne lutatu lua malu a mpetu bikala makuta ebe onso munshi mua 250 pa lukama a mikenji ya bupele ya mbulamatadi, NANSHA bikala makuta ebe a ngondo yonso mapite makuta audi ufuta bua kuikala ne muoyo (Tshitupa IV tshia formilere 8857) ne $300 anyi mikese ku ngondo.
3. Tshitupa 3: Dipanga dia dimanya anyi dikengesha dia mu nzubu / Dipanga dia malu a mfranga: Kuvua mumanye anyi kuikala ne bualu bua kumanya bualu bua dipanga dia mushinga (anyi bua makuta avua kaayi mafuta, uvua witaba ne: muena dibaka nebe uvua mua kufuta bitadi). Tshintu tshia mushinga mukole: Nansha wewe mumanye bua makuta audi mulekele anyi mumanye ne: muena dibaka nebe kavua mua kufuta bitadi pavuaye muele tshiala pa mukanda wa dipingaja dia bitadi, **Tshitupa 3 tshidi anu tshikumbane bikala muena dibaka nebe mukuenzele bibi (ku mubidi, mu lungenyi anyi mu lungenyi) anyi mulame bukokeshi bua bungi pa makuta a mu nzubu muudi kuyi mua kuikala ne buôwa bua dipingaja dia bitadi dipingaja (Rev. Proc. 2013-34, Section 4.02(3)(a)).

Mukenji wa tshitupa ku tshitupa: Difunda dia formilere 8857 ne dilomba dia dibenga¶

1. Uja mabeji onso 6 a formilere 8857 ne ulamakaja tshijadiki tshia muntu muisatu: Uja tshitupa tshia I too ne tshia VI tshijima (nangananga Tshitupa tshia IV tshia makuta a ku ngondo ne Tshitupa tshia V Tshikisu tshia mu nzubu / Dilombola dia malu a mfranga). Lamakaja Mukanda webe wa dishipa dia dibaka, makuta a difutshila dia nzubu / makuta a mudimu adi aleja ne: nudi basombele pamue ngondo 12+, malu onso a mpulushi, mikenji ya bukubi, mikanda ya luondapu, anyi mêyi a bantemu ba muntu mukuabu, ne enza bua wikale mu malu a bitadi 100 pa lukama bua bidimu bionso bidi bilonda.
2. Tuma mukanda anyi fax ku IRS Cincinnati Innocent Spouse Unit (CCISO): Tuma mukanda ku diambuluisha dia USPS Certified Mail ku Internal Revenue Service, P.O. Kazubu 120053, Covington, KY 41012, anyi utumina CCISO buludiludi ku 1-855-233-8558.
3. Matuku a ndekelu a dilomba dia dilumbuluisha (Formulaire 12509 & Kabadi ka bitadi ka mu États-Unis): Bikala tshibambalu tshia Cincinnati tshipatule Dipangadika dia kumpala didi dibenga diambuluisha, utume Fomu wa IRS 12509 (Dimanyisha dia dibenga kuitaba) mu matuku 30 bua kuya ku Biro bia dilomba dia IRS bidi kabiyi biumvuangane. Bikala IRS mupatule Dimanyisha dia ndekelu dia dipangadika dibenga diambuluisha, funda dilomba kudi Kabadi ka bitadi ka mu États-Unis (ustaxcourt.gov) mu tshikondo tshia 90 tshia matuku a ndekelu tshidi mikenji mimanyishe bilondeshile tshitupa tshia 6015(e)(1)(A) tshia IRC.

Mêyi a tshibuikidiji: IRS Form 8857 (Dilomba dia diambuluisha dia mulume anyi mukaji udi kayi ne bualu muinshi mua IRC Section 6015)¶

ATTACHMENT TO IRS FORM 8857 - REQUEST FOR INNOCENT SPOUSE RELIEF
Requesting Spouse: [Your Full Name] | SSN: [XXX-XX-XXXX] | Tax Year(s): [YYYY]

STATEMENT OF FACTS AND STATUTORY GROUNDS UNDER IRC SECTION 6015(b), (c), AND (f)
AND IRS REVENUE PROCEDURE 2013-34

I respectfully request full relief from joint and several liability (and refund of any offset overpayments under IRC Section 6015(g)) for Tax Year(s) [YYYY] under IRC Sections 6015(b), 6015(c), and 6015(f) (Equitable Relief per Revenue Procedure 2013-34).

1. ATTRIBUTION EXCLUSIVELY TO NON-REQUESTING SPOUSE (Rev. Proc. 2013-34, Sec. 4.01(7)):
100% of the [understatement of tax / unpaid balance due] for Tax Year(s) [YYYY] is solely attributable to the separate income, self-employment activity, or retirement distributions of my [former / estranged] spouse, [Non-Requesting Spouse's Name]. My W-2 wages from [Employer] had full federal income tax withheld in Box 2.

2. MARITAL STATUS - DIVORCED / SEPARATED / LIVING APART 12+ MONTHS (IRC Sec. 6015(c)(3)(A) & Rev. Proc. 2013-34, Sec. 4.02(1)):
As documented by the attached [Divorce Decree / Separation Agreement / Separate Lease], [Non-Requesting Spouse] and I have been [divorced since Date / living in completely separate households continuously since Date, exceeding 12 consecutive months].

3. LACK OF KNOWLEDGE AND/OR FINANCIAL CONTROL & DURESS (IRC Sec. 6015(b)-(c) & Rev. Proc. 2013-34, Sec. 4.02(3)):
When the return was signed, I had no actual knowledge (and no reason to know) of [Non-Requesting Spouse]'s [omitted income / erroneous deductions / failure to pay]. [Non-Requesting Spouse] maintained sole control over separate accounts and tax preparation. [If applicable: Furthermore, as detailed in Part V of Form 8857, [Non-Requesting Spouse] exercised coercive financial control and intimidation, preventing me from questioning tax filings.]

4. ECONOMIC HARDSHIP, DIVORCE ALLOCATION, & TAX COMPLIANCE (Rev. Proc. 2013-34, Sec. 4.02(2) & 4.03(2)):
As detailed in Part IV of Form 8857, forcing me to pay this liability would cause severe Economic Hardship under 26 CFR Section 301.6343-1(b)(4) (my monthly net income after basic living expenses leaves less than $300/month and/or is below 250% of the Federal Poverty Guidelines). I received zero lavish benefit from the unpaid tax, our Divorce Decree allocated this debt to [Non-Requesting Spouse], and I have remained in 100% tax compliance since our separation.

Under penalties of perjury, I declare that I have examined this statement and accompanying documents, and to the best of my knowledge and belief, they are true, correct, and complete.

[Your Signature]                               [Date]

Nomba ya tshimpitshimpi ya mu tshijengu ne mikenji ya bibambalu¶

Shi dikokangana pa bidi bitangila dipingaja dia makuta anyi dibanza dia bitadi didi dikola too ne ku njiwu ya mu nzubu anyi tshikisu, ubikile muaba unudi nomba ya tshimpitshimpi diakamue (anyi 1-800-799-7233 mu États-Unis). Bua bitadi bia mbulamatadi ne bibambalu bia bena dibaka badi kabayi ne bualu/badi batapike:

• États-Unis: Bikila Bureau of the Fiscal Service (BFS) Treasury Offset Programme (TOP) telefone wa 24/7 ku 1-800-304-3107 bua kumanya tshibambalu tshidi tshikuate makuta eba. Bikila IRS Cincinnati Centralized Innocent Spouse Operation (CCISO) ku 1-855-851-2009 (Fax: 1-855-233-8558). Bua kupeta diambuluisha dia tshianana, yukila ne Low Income Taxpayer Clinic (LITC) (irs.gov/advocate/low-income-taxpayer-clinics) anyi Tshibambalu tshia bafidi ba bitadi (TAS) (taxpayeradvocate.irs.gov / 1-877-777-4778). Bua difutu dia dibanza dia balongi dia mbulamatadi didi kadiyi dikumbane didi difikisha ku ntatu (dipatuka mu nzubu, dikuata dia bintu, dikanga dia mudimu), bikila U.S. Tshibambalu tshia malu a tulasa tshidi tshitangila malu a tshimpitshimpi ku 1-800-621-3115 (myeddebt.ed.gov).
• Canada (Canada Revenue Agency - CRA): Canada kena ne dipingaja dia bitadi dia tshisumbu to, nunku kuena ne bujitu bua dipingaja dia T1 dia muena dibaka nebe to pa kumbusha muena dibaka nebe mukupeshe bintu anyi makuta pavuaye ne dibanza dia bitadi kudi CRA, bienza bua Section 160 Non-Arm's Length Assessment muinshi mua **Income Tax Act. Kuela mpata ku tshitupa tshia 160 mu matuku 90 ku diambuluisha dia Formulaire T400A (Dimanyisha dia dibenga) ku canada.ca/en/revenue-agency (1-800-959-8281).
• Royaume-Uni (HMRC): UK udi wenza mudimu ne Independent Taxation bua bitadi bia makuta adibu bapeta; bua Tax Credits anyi Universal Credit ya kufuta kunyima kua ditapuluka anyi dikengeshibua mu nzubu, lomba diabanya kudi HMRC (gov.uk) anyi DWP, ne yukila ne TaxAid (taxaid.org.uk / 0345 120 3779).
• Buobumue bua matunga a ku Mputu: Mu Allemagne (Zusammenveranlagung), lomba Dipangadika dia dikumbaja dia makuta mashilangane (Aufteilungsbescheid muinshi mua §§ 268-280 AO) ku Finanzamt webe; mu France, funda Dilomba dia dipatuka mu dibanza dia bitadi (Dilomba dia dilekela dia mudimu wa buobumue muinshi mua kanungu ka 1691 bis CGI).
• Australie ne Nouvelle-Zélande: Matunga onso abidi adi enza mudimu ne mikanda ya bitadi ya muntu pa nkayende; kuela mpata bua diumvuangana dia malu a diambuluisha dia dîku ku diambuluisha dia Services Australia (servicesaustralia.gov.au) anyi Makuta a munda mua ditunga (ird.govt.nz).

Nkonko itubu bela misangu ya bungi¶

Shi muena dibaka nami udi ne dibanza dia makuta a bana ba mu dibaka dia kumpala, bidi bilomba dîba bungi munyi bua kupingaja tshitupa tshia muena dibaka nanyi udi mutapike (Formulaire 8379)?¶

Paudi ufunda Formilere 8379 ku Enternete ne difutu diebe dia kumpala, IRS udi wenza mudimu ne diabanya dia bintu mu mbingu 11 (Mbingu 14 pa dibeji, anyi Mbingu 8 bikalabi bifunda nkayabi kunyima kua dishintuluka dimane kuenzeka). Muinshi mua 42 U.S.C. Tshitupa 664(a)(3)(B), Bibambalu bia ditunga bidi bitangila dikuatshisha dia bana bidi ne bukenji bua kulama difutu dia bitadi dia tshisumbu tshia bantu too ne ku Ngondo 6 (matuku 180) kumpala kua kumufila bua kupesha muena dibaka udi mutapike dîba dia kufila formilere 8379 ne kupingaja tshitupa tshiende.

Ndi mua kufunda formilere 8379 (muena dibaka udi mutapike) bua kupingaja makuta avuabu bangate bua dibanza dimvua meme ne muena dibaka nanyi tudi ne dibanza pamue anyi?¶

To. Shi dipingaja dia makuta divua diangatshibua bua kufuta dibanza dia bitadi dia kale dia kudi muntu wa kumpala Bena dibaka badi bafunda pamue dipingaja dinuvua nuenu bonso babidi batua tshiala, formilere 8379 (muena dibaka udi mutapike) kena wenza mudimu to, anu pikala dibanza dia bitadi dia kumpala divua difumina ku makuta avua muena dibaka nebe kayi mumanyishe, dikosa dia makuta dia dishima, anyi makuta adi kaayi mafuta ne wewe mufile Formilere 8857 (Dikuatshisha dia muena dibaka udi kayi ne bualu) bua kujikija dibanza diebe dia tshidimu tshishale.

Meme mufile formilere 8857 (Innocent Spouse Relief), IRS udi mua kuambila muena dibaka nanyi wa kale muaba undi musombele anyi ngenza mudimu anyi?¶

To. Padi IRC tshitupa 6015(h)(2) udi ulomba IRS bua kumanyisha muena dibaka udi kayi ulomba ne: udi mufile formilere 8857, bikole Mukanda wa malu a mfranga (IRM) 25.15.1.3.4 mikenji ya malu masokoka kulomba IRS bua umbusha ne usokoka 100 pa lukama ya malu eba a kuyukila nende, ne adrese webe wa mpindieu, nimero ya telefone, e-mail, ne dina dia mfumu wa mudimu ne muaba uudi musombele.

Netuambe tshinyi bu meme mumanye ne: muena dibaka nanyi udi ne dibanza dia bitadi pa mulongo wa 37 wa mukanda wetu wa dilomba dia makuta pamvua muwutue tshiala: ndi mua kupeta diambuluisha dia Innocent Spouse Relief anyi?¶

Eyowa, muinshi mua IRS Revenue Procedure 2013-34 (Equitable Relief under IRC Section 6015(f)): Ubwanya kwikala mukumbane pikala tshikondo tshiuvua muele tshiala pa mukanda wa dipingaja dia makuta uvua udi witaba ne muena dibaka nebe udi mua kufuta bitadi bidi bishala, NANSHA bikala muena dibaka nebe mukuenzele dikengesha dia mu nzubu anyi dikokesha dia malu a mfranga nunku kuena mua kubenga kutua tshiala pa mukanda wa dipingaja dia makuta kuyi utshina bua kukupingajila tshibawu to.

Tudi ne tshia kufunda mukanda wa dibaka pa nkayetu (MFS) pamutu pa kufunda mukanda wa dibaka pamue ne formilere 8379 anyi?¶

Fuanyikija mishindu yonso ibidi mu programe webe wa bitadi kumpala kua kufila. Kufunda Dibaka didi difunda pa nkayadi (MFS) udi ulama makuta eba 100 pa lukama kaayi malenga kudi mabanza a muena dibaka nebe ne udi ufila makuta eba mu matuku 10 too ne ku 21, kadi MFS udi ukupangisha bua kulomba Bitadi bia makuta adibu bapeta (pa kumbusha padibi bitapulula bilondeshile IRC § 32(d)), the Difutu dia dilama dia bana ne dia bantu badibu balama, Makuta a tulasa, ne Dikosa dia makuta a mfranga ya balongi. Shi dijimija dia makuta aa dilomba makuta binunu ne binunu, funda Dibaka didi difunda pamue ne formilere 8379 mulamakaja ne ushintulule bungi bua makuta audi mupete mu W-4 bua makuta audi mupingaje ikale makese.

Malu adi apetangana¶

• Dikonkonona dia bitadi, bitadi bia panyima, ne dikuba dia difutu
• IRS CP2000 Notice anyi 90-Day Statutory Notice of Deficiency: Fixing missing crypto/stock cost basis
• Makuta a diambuluisha dia bana, diimanyika dia mukanda wa mudimu, ne dilomba dia dishintulula dia malu mu tshimpitshimpi
• Dipanga dia mfranga ya balongi, dilengeja dia difutu, ne dilengejibua
• Dikengesha dia mfranga ne dikengeshibua
• Nomba ya njiwu bilondeshile ditunga

Miaba ne buludiki bua mbulamatadi¶

• Internal Revenue Service (IRS) (United States): Mibelu ya Form 8379 (Injured Spouse Allocation); Mibelu ya formilere 8857 (Dilomba dia diambuluisha dia muena dibaka udi kayi ne bualu); IRS Publication 971 (Innocent Spouse Relief); IRS Revenue Procedure 2013-34 (Equitable Relief Under IRC Section 6015(f)); Dipangadika dia makuta 80-7; ne IRM Tshitupa 25, Nshapita 15.
• Mikenji ya ditunga dia États-Unis ne mikenji ya tshibutshilu tshia makuta (Ditunga dia États-Unis): 26 U.S.C. Tshitupa 6013(d)(3); 26 U.S.C. Tshitupa 6015; 26 U.S.C. Tshitupa 6402©-(f); ne 31 CFR § 285.2 / 26 CFR § 301.6402-6.
• Bureau of the Fiscal Service (BFS) (United States): Tresury Offset Programme (TOP) Consumer Guidance (fiscal.treasury.gov/top / 1-800-304-3107).
• CRA (Canada), HMRC (UK), & EU Fiscal Codes: Canada Income Tax Act Section 160; German Fiscal Code (AO) §§ 268-280 (Aufteilungsbescheid); ne French CGI Article 1691 bis.