Toe Fa'afo'i Lafoga ua Faoa mo le Lagolago a le To'alua ua mavae Tamaiti po'o Nogatupe a Tamaiti A'oga: To'alua Manu'a (Fumu 8379) vs To'alua Taumama (Fumu 8857)¶

Siaki le IRS "Where's My Refund?" faitotoa po'o le tatalaina o se Faasilasilaga a le Ofisa o le Fiscal Service (BFS) Treasury Offset Program ae na'o le iloa o lau Fa'aipoipoga Fa'atasi atoa ua taofia le toe fa'afo'iina o lafoga ma faoa faamalosi e totogi ai aitalafu a lou to'alua a'o le'i fa'aipoipo, nonogatupe a tamaiti a'oga feterale ua fa'aletonu, ova tupe a le setete o le leai o ni galuega, po'o le lafoga o tupe maua a le tagata lava ia ua uma ona totogi, IRS po o le lafoga totogi. $35,000 i tua lafoga ona o lou toʻalua o loʻo iai nei poʻo le taimi muamua na natia ai tupe maua tutoʻatasi, faʻaumatia se IRA e aunoa ma le lipotia, poʻo le faʻaseseina o toesega pisinisi i luga o se toe faʻasoa, o se faʻalavelave faʻalavelave tau tupe. I lalo o le Internal Revenue Code (IRC) Section 6013(d)(3), o le taimi lava e sainia ai e taitoalua se Married Filing Jointly (MFJ) Form 1040, o le IRS e fa'atatau i ta'ito'alua uma o se iunite tau lafoga e tasi ma 100 pasene soofaatasi ma tele noataga mo pene uma o lafoga, faasalaga, ma le tului a le U.S. Treasury Offset Program (TOP) e taofia le 100 pasene o se tupe toe faafoi soofaatasi tusa lava pe na o le toatasi le toalua o loo aitalafu i se aitalafu ua tea. O le mea e lelei ai, o lo'o tu'uina mai e le tulafono o lafoga a le feterale ni faiga lavea'i se lua e tu'ufa'atasia e le tulafono: ** Fa'asoaina o le To'alua Manu'a (Pepa IRS 8379)** ma le To'omaga mo le To'alua Taumama (IRS Form 8857), e fa'atagaina ai oe e tete'e fa'aletulafono lau taofi W-2, tupe toe fa'afo'i lafoga (EITC ma Child Tax Credit), ma teuga tupe a le tagata lava ia natia mai lau aitalafu. Talu ai ona o le failaina o le pepa sese e iu ai i le te'ena otometi e le IRS pe a uma ni masina o fa'atali, e tatau ona e vave fa'amaonia pe o oe o se To'alua Manu'a po'o se To'alua Ta'umama ma faila le tagi fa'aletulafono sa'o. Afai o se feeseeseaiga i le fale ona o aitalafu natia po o se lafoga toe faafoi ua faʻaolaina e faʻamataʻu i totonu o aiga, faʻamalosi tau tupe, poʻo lamatiaga faaletino, alu ese i se nofoaga saogalemu (a itiiti ifo i le 50 mita / 165 futu le mamao) ma valaʻau i lou lotoifale numera fa'afuase'i vave; vaai foi Su'etusi lafoga, lafoga tua, ma le puipuiga o totogi, Fa'aleagaina ma le fa'aleagaina o mea tautupe, ma Fa'aletupe le tausiga o tamaiti, fa'amalolo laisene, ma talosaga mo suiga fa'afuase'i.

Fai nei loa¶

1. Faamuamua lou saogalemu faaletino ma le le faalauaiteleina pe a iai le sauaina i totonu o aiga po o le puleaina o mea tau tupe. I lalo o le IRC Section 6015, afai e te faila Fumu 8857 (Talosaga mo le Toomaga mo le Toalua Taumama) ma siaki pusa o sauaga / sauaga i totonu o aiga i le Vaega V, e mana'omia faaletulafono e le IRS le logoina o le isi to'alua ua faila se tagi, ae toe fa'afo'i le tuatusi o le falefaigaluega, numera o le telefoni ma le fa'atulafonoina. nofoaga. Afai e te i ai i se tulaga lamatia vave, valaʻau 911 poʻo le National Domestic Violence Hotline (1-800-799-SAFE [7233] i le US) poʻo lou lotoifale numera fa'afuase'i.
2. Sili ile 60 sekone pe e te mana'omia le Pepa 8379 (To'alua Manu'a) po'o le Pepa 8857 (To'alua Taumama).
3. Pepa Pepa 8379 (Fa'asoaina o le To'alua Manu'a) pe afai na e fa'auluina le Married Filing Jointly toe fa'amoemoe e toe fa'afo'i le lafoga**, ma le US Treasury (po'o le ofisa o tupe maua a le setete) ua faoa (offset) lau tupe toe fa'asoa fa'atasi e totogi ai se aitalafu ua uma ona tatau ona fa'atatau ** na'o lou to'alua, le lagolago a lou to'alua, e pei o se tamaititi a'oga ua le'i totogia. nogatupe, tu'ueseese aitalafu a le feterale po'o le setete a'o e le'i fa'aipoipo, po'o le ova totogi o le leai o se galuega.
4. ** Pepa Pepa 8857 (Talosaga mo le Toomaga Tautoalua)** pe afai e suʻe pe fetuutuunaʻi e le IRS se toe faafoi Married Filing Jointly (pe na faila e lou toʻalua se faʻamatalaga tuʻufaʻatasia e faʻaalia ai se paleni ona latou te leʻi totogiina) ma ** o loʻo faʻatonuina e le IRS e te totogia lafoga faaopoopo, faasalaga, ma tului** mafua mai i le toesea o tupe a lou toʻalua (poʻo tupe maua) lafoga a le tagata lava ia e le’i totogia.
5. Valaau le Treasury Offset Program (TOP) Automated Interactive Voice Response Line i le 1-800-304-3107 pe afai na mou atu lau tupe toe faafoi e aunoa ma se faʻamatalaga. Valaʻau le Bureau of the Fiscal Service (BFS) TOP Call Center i 1-800-304-3107 (Filifiliga 1) e faʻalogo i le talā, seti le igoa o le ofisa, le igoa o le talā, seti o le telefoni**
6. Afai o oe o se TOA MANATU (Refund Seized for Spouse's Separate Debt), faila loa le IRS Form 8379. E mafai ona e failaina le Pepa 8379 i totonu o le 3 tausaga mai le uluai aso e tatau ai ona toe faafoi mai (e aofia ai ma faaopoopoga) po o le 2 tausaga mai le aso na totogi/offset ai le lafoga, po o fea lava e tuai (IRC Section). Fa'apipi'i kopi o le W-2 ma le 1099s a ta'ito'alua uma o lo'o fa'aalia ai le taofiofia o lafoga a le feterale ina ia mafai e le IRS ona fa'atatau ma toe fa'afo'i lau sea fa'aletulafono i totonu o le 8 i le 14 vaiaso.
7. Afai o oe ose TOA LAVA (Tulaia mo le Tupe Maua a le To'alua po'o Lafoga Tuufaatasi e le'i Totogi), faila loa le IRS Form 8857 e fa'aoso ai se fa'amalo fa'aletulafono otometi i le aoina mai o le IRS e faasaga ia te oe. O le taimi lava e tusi ai e le IRS Cincinnati Centralized Innocent Spouse Operation (CCISO) lau Form 8857, 15 imposes a, **15 imposes a **. fa'atulafono fa'atulafonoina o lafoga lafoga a le IRS ma totogi totogi e faasaga ia te oe mo tausaga fa'aletupe o lo'o talosagaina a'o fa'atali lau tagi (ma so'o se 90 aso a le US Tax Court apili).
8. Suia lau siaki siaki W-4 ma le tulaga o le faila i le lumanaʻi i le asō ina ia aua neʻi faoa le tupe toe faʻafoʻi i le tausaga a sau. Pe faʻapipiʻi saʻo Fumu 8379 i lau faʻamatalaga faʻasalalau faʻatasi i tausaga taʻitasi, fetuutuunai lau Form W-4 ma le matagaluega o totogi a lou fale faigaluega ina ia fetaui lau taofiga ma lau noataga lafoga (tuu le $0 refunded) mo le malo e faʻaalu **** le tausaga a sau.

Laau fa'ai'uga: To'alua Manu'a (Fumu 8379) vs. To'alua Taumama (Fumu 8857) vs. Saini Fa'asa.¶

flowchart TD
    A["Fa'alavelave Lafoga e A'afia ai se To'alua o lo'o iai nei po'o se To'alua tuai i luga o se Fa'amatalaga Fa'asoa"] --> B{"O le a tonu le mea na tupu i lau lafoga toe faafoi poʻo lau lafoga?"}
    B -->|"1. O le matou Toe Fa'afo'i Fa'atasi o Lafoga na Faoa (Offset) e Totogi ai le aitalafu a lo'u to'alua ua uma ona totogi."| C{"O le a le ituaiga aitalafu na mafua ai le toe faoa faamalosi?"}
    B -->|"2. Fai mai le IRS Matou te aitalafu Lafoga, Faasalaga, & Tului Mai le Fa'asoa Fa'atasi"| D{"Na e saini ma le loto i ai le toe fa'afo'i fa'atasi, pe na fai e lou to'alua lau saini/e-faila e aunoa ma se fa'atagaga?"}
    C -->|"aitalafu a le to'alua a'o le'i fa'aipoipoina, aitalafu le totogia o tamaiti, fa'aletonu nogatupe a tamaiti a'oga, po'o aitalafu a le Setete ua leai ni galuega."| E["O OE O SE TO'A MANATU: Fa'aulu le Pepa IRS 8379 (Fa'asoaina o le To'alua Manu'a) I totonu o le 3 Tausaga e Toe Fa'afo'i Mai Lau Sea o le W-2 Taofi & Fa'aaitalafu."]
    C -->|"Ose Notafa'atasi Lafoga Fa'atasi lea na Ta'itala Fa'atasi Mai se Fa'asoa Fa'atasi"| F{"O le aitalafu fa'atasi muamua lea na mafua mai i tupe maua a lou to'alua e le'i lipotia, toesega pepelo, po'o le le totogiina?"}
    F -->|"Ioe: Mafua ona o mea a le To'alua po'o le itiiti o le totogi"| G["O OE O SE TOA LAVA: Fa'aulu le Pepa IRS 8857 I lalo ole IRC Vaega 6015(b), (c), po'o le (f) e vavae ese noataga & toe maua tupe toe faoa faamalosi."]
    F -->|"Leai: E Tusa lava le Talia a Ta'alua"| H["Le agavaa mo le Pepa 8379; Talosagaina le IRS Fa'amalieina Fa'atosina Maliega (Fumu 9465) po'o le Tulaga Fa'afitauli Fa'afaigata i le taimi nei"]
    D -->|"Na Faia e Lo'u To'alua La'u Saini po'o E-Fai Fa'atasi e aunoa ma La'u Fa'atagaga"| I["FA'ALI'AGA FA'ASA'OGA LE'O (Tacit Consent Defense) + Pepa Faila 8857 Siakiina 'Duress / Fa'ailoga Fa'ailoga' + Fa'afo'i MFS mo Au Lava Tupe Maua"]
    D -->|"Na ou Saini le Toe Fa'afo'i Mai, Ae Natia e Lo'u To'alua Tupe Maua, Toesea Fa'asese, pe Le'i Totogi le Paleni e tatau ona totogi."| J{"O fea o ala fa'aletulafono e 3 ile Pepa 8857 e fa'aoga?"}
    J -->|"Fa'atauva'a (To'alua Natia Tupe Maua / Toesea Fa'asese) & Fa'aipoipo pea pe Tete'a"| K["IRC Vaega 6015(b) Toomaga Tauto'alua Taumamaina (E tatau ona faila i totonu ole 2 Tausaga ole Gaoioiga Aoina Muamua a le IRS)"]
    J -->|"Fa'atauva'a & Ua Tete'a, Talosaga Fa'aletulafono, po'o le nonofo valavala i le 12+ masina"| L["IRC Vaega 6015(c) Tuueseesega o Noataga Faiga Palota (Vaevaeina le Tulafono Taufaaofi o Suetusi e pei ua e faila ese)"]
    J -->|"Le itiiti ifo o le totogi (Sa Sa'o le Fa'afo'i, Ae Le'i Totogi e le To'alua le Lafoga na Fa'aalia) PO'O le misia o le tulafono e 2-tausaga."| M["IRC Vaega 6015(f) Toomaga tutusa (Maua e oo i le 10-Tausaga o le Aoina mai o le Tulafono Aso Fa'amutaina / CSED)"]

Fa'atusatusaga fa'atasi: To'alua Manu'a (Fumu 8379) vs To'alua Taumama (Fumu 8857)¶

Vaega 1: Fa'afefea ona toe maua se tupe toe fa'aaogaina e fa'aaoga ai le Fa'asoaina o le To'alua Manu'a (Pepa IRS 8379)¶

A e failaina le Married Filing Jointly return, o lau tupe toe faafoi e mafai ona taofia e ala i auala otometi se lua: 1. IRS Internal Offset (IRC Section 6402(a)): Afai e nofo aitalafu lou to'alua i lafoga eseese a le feterale a'o le'i fa'aipoipo (po'o le fa'afo'i mai o le Fa'aulu Fa'aipoipo), e fa'alavelave le IRS le toe fa'afo'i fa'atasi i totonu ma lafo mai le IRS Notice CP49. 2. Treasury Offset Program (TOP) External Intercept (IRC Section 6402©-(f)): Afai o loo nofo aitalafu lou toʻalua Child Support, o le Federal Agency Non-Tax Debt (defaulted Department of Education student loan, SBA loan, VA poʻo le aitalafu HUD), State Income Taxe, State Income Lafoga, O le Ofisa o le Auaunaga Tau Tupe (BFS) ua faalavelaveina le tupe toe faafoi ma lafo mai se TOP Offset Notice.

1. Fa'afefea ona Fa'atatauina e le IRS lau Sea ("Fua'i Fa'afuafua o Fa'afo'i Tu'ufa'atasi" I lalo o le Tulafono o Tupe Maua 80-7)¶

I lalo o le IRS Revenue Ruling 80-7 ma le Internal Revenue Manual (IRM) 25.15.1, e toe fa'atatau e le IRS le fa'amatalaga tu'ufa'atasi e pei o oe ma lou to'alua na fa'aulu se fa'amatalaga eseese: 1. ** Vaevae Tupe Maua ma Toesea (Fumu 8379 Vaega III, Laina 13a-18):** Lisi lou totogi sa'o W-2 ma tupe maua eseese i le Koluma (e) ma le tupe a lou to'alua i le Koluma (i). O le Toesea masani e vaevaeina 50/50 i le va o taitoalua. 2. ** Fa'asoa Lafoga (Laina 15-17):** O le Child Tax Credit (CTC) / Added Child Tax Credit (ACTC) o lo'o tu'uina atu i le to'alua na semanu e tapa le tamaititi agava'a i se isi fa'amatalaga, ma le Earned Income Tax Credit (EITC) o lo'o fa'asoa e le IRS e fa'atatau i tupe maua eseese a le to'alua. 3. ** Fa'asoa W-2 Taofi & Totogi Fa'atatau (Laina 19-20):** Talā ta'itasi o lafoga o tupe maua a le feterale o lo'o taofia i totonu Pusa 2 o LOU Pepa W-2 o le 100 pasene ia te oe i le Koluma (e) (to'ese lau sea fa'atatau o le noataga tau lafoga).

2. Tulafono Fa'apitoa mo le 9 Setete o Meatotino a Nuu (IRM 25.15.5)¶

Afai e te nofo i se tasi o 9 Community Property States, siaki Ioe i luga ole Laina 5a ole Pepa 8379:

3. Laasaga ta'itasi: Fa'auluina le Pepa 8379 Ina ua uma ona faoa lau tupe toe fa'afo'i¶

1. ** Faatumu Faatumu 8379 (Vaega I-IV):** Pe a failaina le Pepa 8379 na o ia lava pe a uma ona totogi, na'o le To'alua ua Manu'a e tatau ona sainia le Vaega IV i le Itulau 2.
2. AUA LE Fa'apipi'i Lau Pepa 1040, Ae FA'apipi'i UMA W-2s ma 1099s mo Ta'alua E LUA: O le fa'apipi'iina o se Pepa 1040 na fa'aulu muamua e tuai ai le faagasologa; ae, fa'apipi'i kopi o Pepa uma W-2, W-2G, ma so'o se 1099 o lo'o fa'aalia ai le taofiofia o lafoga a le feterale mo uma taitoalua i tua o le Pepa 8379 ma meli i le IRS Service Center lea na e fa'aulu ai lau fa'amatalaga muamua.

Vaega 2: Sola ese mai le aitalafu a le to'alua o lo'o natia e fa'aaoga ai le Toomaga mo le To'alua (IRS Form 8857)¶

Fa'apea na lafo atu e le IRS ia te oe se $45,000 CP2000, Audit Deficiency, po'o le Notice of Intent to Levy (LT11) mo se tausaga na muamua atu ina ua e failaina Married Filing Jointly ona o lou to'alua po'o lou to'alua muamua e le'i maua le 1099 tupe maua a le konekarate, togi fa'alilolilo se teuga tupe litaea, toesega pe totogi le paleni pepelo. Manatua o se Fa'atonuga a le Fa'amasinoga a le Aiga e tu'uina atu ai le aitalafu lafoga i lou to'alua muamua e le taofia ai le IRS mai le fa'ae'eina o lau teugatupe i le faletupe po'o le teuteuina o lou totogi, aua e le'i auai le IRS i lau tete'a. Nai lo lena, e tatau ona e faila ** IRS Form 8857 (Talosaga mo le Toomaga Tauto'atasi)** i lalo ole IRC Vaega 6015.

Le 3 Ala Fa'aletulafono i totonu IRS Form 8857 (IRC Vaega 6015)¶

E fa'afefea ona fa'aogaina le "Fa'asa'o Fa'amuta tutusa" i lalo ole IRS Revenue Procedure 2013-34¶

I lalo o le IRS Revenue Procedure 2013-34, o le a tu'uina atu e le IRS Cincinnati iunite ia te oe se ala vave "Streamlined Determination" mo le Toomaga Tulaga i lalo o le IRC Section 6015(f) (mo lua uma e le'i totogia paleni e tatau ona totogi ma su'etusi la'ititi) pe afai e te ausia nei 3 Fa'asologa o Elemene:

1. Elemene 1: Tulaga Fa'aipoipo (E Le'i Toe Fa'aipoipo): Ua tete'a, ua oti lana tane, tete'a fa'aletulafono, POO e te le'i nofo i le aiga e tasi** ma lou to'alua i so'o se taimi i le 12 masina a'o le'i faia le fa'ai'uga a le IRS.
2. Elemene 2: Faigata Tamaoaiga: O le totogiina o le lafoga o le a taofia ai oe mai le totogiina o tupe faaalu masani (26 CFR § 301.6343-1(b)(4)). E otometi lava ona manatu le IRS i le Tamaoaiga Faigata pe afai o lau tupe maua atoa e i lalo ifo o le 250 pasene o le Federal Poverty Guidelines, POO pe afai o lau tupe maua faalemasina e sili atu nai lo tupe faaalu masani e ola ai (Vaega IV o le Pepa 8857) i le $300 pe itiiti ifo i le masina.
3. ** Elemene 3: Leai se Malamalama PO O le Fa'aleagaina o Aiga / Pulea Tau Tupe:** E te le'i iloa pe i ai se mafua'aga e te iloa ai le fa'aitiitiga o le fa'amatalaga (po'o se paleni e le'i totogia e tatau ona totogi, na e talitonu lelei e totogi e lou to'alua le lafoga). Crucial Override: E tusa lava pe e te iloa e uiga i le tupe ua le maua pe iloa o le a le totogiina e lou toʻalua le pili o lafoga pe a e sainia le toe faafoi, Eleʻele 3 e tumau pea le faamalieina pe a fai sauaina oe e lou toʻalua (faʻaletino, faʻalagona, poʻo le mafaufau) pe faʻatumauina le taofiofia o le puleaina o mea tau tupe a le aiga e le mafai ai ona e faʻasalaina le toe faafoi lafoga (** Retaliation. 2013-34, Vaega 4.02(3)(a)**).

Laasaga taʻitasi: Faʻauluina Pepa 8857 ma apili se teʻena¶

1. Faatumu Itulau uma e 6 o le Pepa 8857 ma Fa'apipi'i Fa'amaoniga a le Vaega Tolu: Fa'atumu atoa le Vaega I e oo i le VI (aemaise lava Vaega IV Tupe Fa'alemasina ma le Vaega V Sauaga i Aiga / Pulea Tau Tupe). Fa'apipi'i lau Tatala Fa'aipoipo, ** lisi fale mautotogi / pili fa'aoga e fa'amaonia ai le 12+ masina o nonofo va'ava'ai**, so'o se ** lipoti a leoleo, fa'atonuga puipui, fa'amaumauga fa'afoma'i, po'o fa'amatalaga molimau a isi vaega**, ma ia mautinoa o lo'o e i totonu 100 pasene le tausisia o lafoga mo tausaga mulimuli ane.
2. Meli pe Fax ile IRS Cincinnati Innocent Spouse Unit (CCISO): Meli e ala i le USPS Faamaonia Meli ile Internal Revenue Service, P.O. Pusa 120053, Covington, KY 41012, pe fax sa'o ile CCISO ile 1-855-233-8558.
3. ** Talosaga Talosaga (Form 12509 & US Tax Court):** Afai e tuuina atu e le iunite o Cincinnati se Preliminary Determination e teena ai le toomaga, lafo mai le IRS Form 12509 (Faamatalaga o le Tetee) i totonu o le 30 aso faakalena e alu i le IRS Independent Office of Appeals. Afai e tuuina atu e le IRS se Faasilasilaga Mulimuli o le Filifiliga e teena ai le toomaga, faila se Talosaga i le Faamasinoga o Lafoga a le Iunaite Setete (ustaxcourt.gov) i totonu o le 90 aso fa'agata fa'atulafonoina i lalo ole IRC Vaega 6015(e)(1)(A).

Fa'amatalaga fa'amatalaga Verbatim: IRS Form 8857 (Talosaga mo le Toomaga Tauto'alua i lalo ole IRC Vaega 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]

Numera fa'aitulagi o fa'alavelave fa'afuase'i ma fa'atonuga a le lala sooupu¶

Afai o se feeseeseaiga i luga o se tupe toe faoa faamalosi po o aitalafu soofaatasi o lafoga ua faateteleina i le taufaamata'u i totonu o aiga po o le vevesi, valaau i lou lotoifale. numera fa'afuase'i vave (po o 1-800-799-7233 i le US). Mo lafoga aloa'ia totogi ma ofisa ta'ito'alua mama/manu'a:

• United States: Valaau le Bureau of the Fiscal Service (BFS) Treasury Offset Program (TOP) otometi 24/7 hotline i 1-800-304-3107 e faailoa po o fea lala sooupu na faoa lau tupe toe faafoi. Fa'afeso'ota'i le IRS Cincinnati Centralized Innocent Spouse Operation (CCISO) ile 1-855-851-2009 (Fax: 1-855-233-8558). Mo le leai o se totogi fa'aletulafono, fa'afeso'ota'i le Low Income Taxpayer Clinic (LITC) (irs.gov/advocate/low-income-taxpayer-clinics) po o le Taxpayer Advocate Service (TAS) (taxpayeradvocate.irs.gov / 1-877-777-4778). Mo se nonoga tupe a tamaiti a'oga feterale ua le mafai ona totogi e mafua ai faigata (faate'a, faoa, tapunia aoga), valaau le U.S. Vaega o Fa'ai'uga Fa'aletonu a le Matagaluega o A'oga i le 1-800-621-3115 (myeddebt.ed.gov).
• Kanata (Canada Revenue Agency - CRA): Canada e leai se toe faafoi lafoga soofaatasi, o lea e te le noatia mo le toe faafoi T1 a lou toʻalua seʻi vagana ua lafo atu e lou toʻalua meatotino poʻo tupe ia te oe aʻo aitalafu lafoga i le CRA, faʻaosoina se Section 160 Non-Arm's Length Assessment i lalo o le *Lafoga o Tupe Maua. Fa'atauva se iloiloga o le Vaega 160 i totonu o le 90 aso e ala i le Fumu T400A (Fa'asilasilaga o le Tete'e) i canada.ca/en/revenue-agency (1-800-959-8281).
• United Kingdom (HMRC): E fa'aaoga e Peretania le Lafoga Tutoatasi mo lafoga o tupe maua; mo soofaatasi Tax Credits po o Universal Credit ova tupe totogi ina ua tete'a po o sauaga i totonu o aiga, talosaga se vaega mai le HMRC (gov.uk) poʻo DWP, ma faʻafesoʻotaʻi TaxAid (taxaid.org.uk / 0345 120 3779).
• European Union: I Siamani (Zusammenveranlagung), talosaga mo se ** Tapulaa o le Faamalosia e Tuuese Sea (Aufteilungsbescheid i lalo o le §§ 268-280 AO)** i lau Finanzamt; i Farani, faila se Demand for Discharge from Joint Tax Liability (Demande en décharge de responsabilité solidaire i lalo o le Mataupu 1691 bis CGI).
• Ausetalia ma Niu Sila: O atunuu uma e lua e fa'aaoga lafoga a tagata taitoatasi; tauvaga toe faaleleiga soofaatasi a aiga e ala i Services Australia (servicesaustralia.gov.au) po o Lafoga a le Atunu'u (ird.govt.nz).

Fesili e fai soo¶

Afai o lo'o nofo aitalafu lo'u to'alua i le tausiga o lana tama ua te'a mai le fa'aipoipoga talu ai, o le a le umi e toe maua mai ai lo'u To'alua Manu'a (Fumu 8379)?¶

A e faila Pepa 8379 fa'aeletoroni fa'atasi ma lau ulua'i fa'afo'i fa'atasi, e fa'agasolo e le IRS le fa'asoa i totonu 11 vaiaso (14 vaiaso i luga o pepa, poʻo 8 vaiaso pe a faila na o ia pe a uma ona tupu se faʻasalaga). Lalo 42 U.S.C. Fuaiupu 664(a)(3)(B), State Child Support Enforcement Agencies e fa'ataga e taofia se toe fa'afo'i fa'asoa fa'atasi o lafoga e o'o atu i 6 masina (180 aso) a'o le'i fa'asoa fa'apitoa e tu'u atu i le To'alua Manu'a se taimi e faila ai le Pepa 8379 ma toe maua mai a latou sea.

E mafai ona ou failaina le Pepa 8379 (Toalua ua Manu'a) e toe maua ai se tupe toe faafoi na faoa mo se aitalafu na ma nofo aitalafu ai ma lo'u toalua?¶

Leai. Afai na faoa le toe faafoi e totogi ai se aitalafu lafoga ua uma ona totogi mai le aitalafu muamua Fa'aipoipoga Fa'aulu Fa'atasi toe fa'afo'i atu na lua sainia, Pepa 8379 (Toalua Manu'a) e le fa'aaogaina se'i vagana o le aitalafu fa'atasi muamua na mafua mai i tupe maua a lou to'alua e le'i lipotia, toesega sese, po'o le paleni e le'i totogia e tatau ona totogi ma e faila. Pepa 8857 (Tagata To'alua Toomaga) e vavae lau noataga mo lena tausaga ua mavae.

Afai ou te failaina le Pepa 8857 (Innocent Spouse Relief), e ta'u atu e le IRS i lo'u to'alua muamua le mea ou te nofo ai pe faigaluega?¶

Leai. A o IRC Vaega 6015(h)(2) e manaʻomia le IRS e logoina le toʻalua e le o talosaga na e failaina le Pepa 8857, faʻamaoni. Tusi Lesona o Tupe Maua a le Lotoifale (IRM) 25.15.1.3.4 tulafono fa'alilolilo mana'omia le IRS e toe fai ma nana le 100 pasene o au fa'amatalaga fa'afeso'ota'i, e aofia ai lou tuatusi o iai nei, numera o le telefoni, imeli, ma le igoa o le fale faigaluega ma le nofoaga.

Ae fa'afefea pe a ou iloa o lo'o nofo aitalafu lo'u to'alua i se paleni lafoga i luga o le Laina 37 o le matou fa'amatalaga tu'ufa'atasi ina ua ou sainia: e mafai lava ona ou manumalo i le Toomaga mo le To'alua o le Innocent?¶

Ioe, i lalo ole IRS Revenue Procedure 2013-34 (Fa'amavaega Tulaga i lalo ole IRC Vaega 6015(f)): E mafai lava ona e agavaa pe afai i le taimi na e sainia ai le toe faafoi atu o oe talitonu lelei o le a totogi e lou to'alua le paleni o lafoga e tatau ona totogi, POO pe afai na faia oe e lou to'alua sauaga i totonu o aiga po'o le fa'atulafonoina o mea tau tupe e le mafai ona e musu e saini le toe faafoi e aunoa ma le fefe i le taui ma sui.

E tatau ona tatou failaina le Fa'aulu Fa'aipoipoga (MFS) ae le o le Fa'aipoipo Fa'atasi ma le Pepa 8379?¶

Fa'atusatusa filifiliga e lua i lau polokalame tau lafoga a'o le'i failaina. failaina Fa'aipoipoga Tu'ueseese (MFS) fa'atumauina lau tupe toe fa'afo'i 100 pasene e le'i 'aina e aitalafu a lou to'alua ma tu'u atu lau tupe toe fa'afo'i i le 10 i le 21 aso, ae ua fa'aleaogaina oe e le MFS mai le tagi o le Fa'aaitalafu Lafoga o Tupe Maua (sei vagana ua vavae'ese i lalo ole IRC § 32(d)), o le Fa'aaitalafu o le tausiga o Tamaiti ma Tagata Fa'alagolago, A'oga Credits, ma le Toesea tului mo nonogatupe a tamaiti aoga. Afai o le leiloa o na aitalafu e faitau afe tala, faila Fa'aipoipo Fa'aulu Fa'atasi ma Pepa 8379 fa'apipi'i ma fetuutuunai lau taofi W-4 ina ia laititi lau tupe toe faafoi.

Taiala fa'atatau¶

• Su'etusi lafoga, lafoga tua, ma le puipuiga o totogi
• IRS CP2000 Fa'asilasilaga po'o le 90-Aso Fa'asilasilaga Fa'aletulafono o Fa'asilasilaga: Fa'amauina le fa'avae o le tau o le crypto/stock.
• Fa'aletupe le tausiga o tamaiti, fa'amalolo laisene, ma talosaga mo suiga fa'afuase'i
• Fa'agata nonogatupe a tamaiti aoga, teuteuga o totogi, ma le toe fa'aleleia
• Fa'aleagaina ma le fa'aleagaina o mea tautupe
• Numera o fa'alavelave fa'afuase'i ile atunu'u

Punavai ma ta'iala aloa'ia¶

• Au'aunaga o Tupe Maua a le Lotoifale (IRS) (United States): Fa'atonuga mo le Pepa 8379 (Fa'asoaina o le To'alua Manu'a); Fa'atonuga mo le Pepa 8857 (Talosaga mo le Toomaga Tauto'alua Taumama); IRS Publication 971 (Tagata To’alua Tautua); Talosaga o Tupe Maua a le IRS 2013-34 (Fa'ato'a Toomaga i lalo ole Vaega IRC 6015(f)); Fa'amasinoga o Tupe Maua 80-7; ma IRM Vaega 25, Mataupu 15.
• United States Code & Treasury Regulations (United States): 26 U.S.C. Vaega 6013(d)(3); 26 U.S.C. Vaega 6015; 26 U.S.C. Fuaiupu 6402©-(f); ma le 31 CFR § 285.2 / 26 CFR § 301.6402-6.
• Bureau of the Fiscal Service (BFS) (United States): Treasury Offset Program (TOP) Consumer Guidance (fiscal.treasury.gov/top / 1-800-304-3107).
• CRA (Kanata), HMRC (UK), & EU Fiscal Codes: Canata Income Lax Act Section 160; Siamani Fa'ailoga Tupe (AO) §§ 268-280 (Aufteilungsbescheid); ma Farani CGI Mataupu 1691 bis.