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Innocent Spouse Residing in a Community Property State
If your client resides in one of the community property states of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin, the rules for innocent spouse relief are somewhat different. Generally, in a community property state, both spouses are entitled to one-half of the total marital income and expenses. However, concerning joint and several liabilities on a joint federal tax return, community laws are not taken into account, and the methods of obtaining relief listed above apply. Also, a spouse in a community property state may be entitled to relief as an innocent spouse even if no joint return was filed.
In order to obtain relief from liability arising from community property law, an innocent spouse must meet ALL of the following conditions: