Form 12508

(December 1999) Innocent Spouse Information Request

Your Name: Your Social Security Number:

Form 12508 (12-1999) Department of the Treasury — Internal Revenue Service

www.irs.gov

Catalog Number 28730P

Please answer all questions that you can concerning the spouse and tax year(s) referenced in the letter

you received with this form. Some questions may not apply to your particular facts and circumstances or

the requested information may not be available.

1. How did you and your spouse participate in the preparation of the tax return(s) at issue? _____________

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2. Did your spouse ask you or your return preparer for an explanation of any items or amounts on the

tax return(s)?___________________________________________________________________________________________

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3. What is your spouse’s highest level of education? List any business courses completed. _____________

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4. What is the current marital status between you and your spouse?

(Please check or complete the items below that apply to you.)

Married

Divorced Date (month, day, year) __________________________________

Legally Separated Date (month, day, year) __________________________________

Living Apart Date started (month, day, year) ___________________________

Other (Please explain)_______________________________________________________________________________

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5. Provide copies of any divorce or separation agreements where you or your spouse agreed to pay

the taxes for the year(s) at issue. ______________________________________________________________________

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6. During the tax year(s) at issue, did you and your spouse have joint or separate bank accounts, 

or both? Please list these accounts below:

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*If you had a separate account, did your spouse know about it? ______________________________

7. What arrangements did you and your spouse have regarding money and payment of household bills?

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8. How did you plan to pay the tax(es) at issue if not at the time you filed your return(s)? Was your 

spouse aware of your plan? ____________________________________________________________________________

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9. If your return for the tax year(s) at issue received an audit, what return items, if any, changed? 

Were the changed items yours or your spouse’s? (For example, unreported income, disallowed 

deductions, unclaimed credits) _________________________________________________________________________

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10. If the audit results changed your business income or deductions on your tax return, did your spouse 

help you in the business? If so, how? If not, did your spouse know about your business affairs?

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11. If the items changed by audit were yours, did your spouse benefit from them? ___________________

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12. Were any assets transferred between you and your spouse after the beginning of the earliest tax 

year at issue? Describe reasons for transfers and list dates of transfer. ______________________________

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Type of Account

(Checking, Savings, etc.) Financial Institution Business or Personal Joint Accountor Separate*

Form 12508 (12-1999) Department of the Treasury — Internal Revenue Service

www.irs.gov

Catalog Number 28730P