State Form 51754 (IN-40SP) "Indiana Innocent Spouse Allocation Worksheet" - Indiana

What Is State Form 51754 (IN-40SP)?

This is a legal form that was released by the Indiana Department of Revenue - a government authority operating within Indiana. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2018;
  • The latest edition provided by the Indiana Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of State Form 51754 (IN-40SP) by clicking the link below or browse more documents and templates provided by the Indiana Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download State Form 51754 (IN-40SP) "Indiana Innocent Spouse Allocation Worksheet" - Indiana

748 times
Rate (4.8 / 5) 45 votes
Indiana Department of Revenue
Worksheet
IN-40SP
Indiana Innocent Spouse
State Form 51754
Allocation Worksheet
Year of Claim ___________
(R / 4-18)
Are You an Innocent Spouse?
You may be determined to be an innocent spouse if:
The Internal Revenue Service determines that you are an innocent spouse for the same tax year; or
Income was not reported on your federal and state returns, and the innocent spouse was unaware or had no access or use of
that income; or
Income was earned and the innocent spouse had no compensation from this income; and, in the case of returns not filed with
Indiana when the innocent spouse thought all taxes had been filed and paid; or
All of the income reported was the spouse’s income and you filed and paid your Indiana income tax that was due.
Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer and the
innocent spouse. The responsible taxpayer is the taxpayer that is not filing for innocent spouse consideration.
Required Attachments
You must attach a copy of the following information to this worksheet:
1.
Your federal income tax return (Form 1040, 1040A, or 1040EZ) for the year of the claim, and
2.
All W-2 forms of both spouses and any 1099 forms showing state/county income tax withheld.
3.
A detailed letter stating why you feel you are an innocent spouse.
4.
A copy of the Indiana Return for the year(s) applicable and all schedules.
5.
Copies of the approved Federal Innocent Spouse letter (if applicable).
Note: Your claim cannot be processed if you do not submit this required information.
Part 1 - Information About the Joint Tax Return for Which This Claim is Filed
1.
Enter the following information exactly as it is shown on the tax return for which you are filing this claim. The spouse’s name and
social security number shown first on that tax return must also be shown first below.
First name, initial, and last name shown first on the return
Social security number
Check here if
shown first
Innocent Spouse
First name, initial, and last name shown second on the return
Social security number
Check here if
shown second
Innocent Spouse
2.
Enter Your current home address.
Street Address
City
State
ZIP Code
3.
Is the address on your joint return different from the address shown above?
Yes
No
Indiana Department of Revenue
Worksheet
IN-40SP
Indiana Innocent Spouse
State Form 51754
Allocation Worksheet
Year of Claim ___________
(R / 4-18)
Are You an Innocent Spouse?
You may be determined to be an innocent spouse if:
The Internal Revenue Service determines that you are an innocent spouse for the same tax year; or
Income was not reported on your federal and state returns, and the innocent spouse was unaware or had no access or use of
that income; or
Income was earned and the innocent spouse had no compensation from this income; and, in the case of returns not filed with
Indiana when the innocent spouse thought all taxes had been filed and paid; or
All of the income reported was the spouse’s income and you filed and paid your Indiana income tax that was due.
Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer and the
innocent spouse. The responsible taxpayer is the taxpayer that is not filing for innocent spouse consideration.
Required Attachments
You must attach a copy of the following information to this worksheet:
1.
Your federal income tax return (Form 1040, 1040A, or 1040EZ) for the year of the claim, and
2.
All W-2 forms of both spouses and any 1099 forms showing state/county income tax withheld.
3.
A detailed letter stating why you feel you are an innocent spouse.
4.
A copy of the Indiana Return for the year(s) applicable and all schedules.
5.
Copies of the approved Federal Innocent Spouse letter (if applicable).
Note: Your claim cannot be processed if you do not submit this required information.
Part 1 - Information About the Joint Tax Return for Which This Claim is Filed
1.
Enter the following information exactly as it is shown on the tax return for which you are filing this claim. The spouse’s name and
social security number shown first on that tax return must also be shown first below.
First name, initial, and last name shown first on the return
Social security number
Check here if
shown first
Innocent Spouse
First name, initial, and last name shown second on the return
Social security number
Check here if
shown second
Innocent Spouse
2.
Enter Your current home address.
Street Address
City
State
ZIP Code
3.
Is the address on your joint return different from the address shown above?
Yes
No
Part 2 - Allocation Between Spouses of Items on the Joint Indiana Individual Income Tax Return
(a)
(b)
(c)
Amount shown on
Amount allocated to
Amount allocated to
joint federal and
innocent spouse
other spouse
Allocated Items
Indiana tax returns
4.
Income. Enter the separate income that each spouse
earned. Allocate joint income, such as interest earned
on a joint bank account, as you determine. Be sure to
allocate all income shown on the joint tax return.
a.
Wages
b.
All other income. Identity the type and amount:
5.
Adjustments claimed on your federal tax return.
Enter each spouse’s separate adjustments, such as an
IRA deduction. Allocate other adjustments claimed on
your federal return as you determine.
6.
Indiana deductions. Enter each spouse’s share of
deductions, such as renter’s deduction, that was claimed
on the Indiana tax return. Allocate other adjustments
claimed on your Indiana return as you determine.
7.
Number of exemptions. Allocate the exemptions
claimed on the joint Indiana return to the spouse who
would have claimed them if separate returns had been
filed. Enter whole numbers only (for example, you cannot
allocate 3 exemptions by giving 1.5 exemptions to each
spouse). Show the division of exemptions by type,
such as 2 exemptions claimed on Indiana return plus 1
additional exemption for certain dependent child.
8.
Withholding credits. Enter Indiana state and county tax
withheld from each spouse’s income as shown on the
W-2s, 1099-Rs, W-2Gs, etc. Be sure to attach copies of
these forms to this worksheet.
9.
Credits. Allocate any child tax cmdit to the spouse who
was allocated the dependent’s exemption. Allocate all
other Indiana credits based on each spouse’s interest.
10. Payments. Allocate joint estimated tax payments as you
determine.
Note: The Indiana Department of Revenue will figure the amount of any refund due the innocent spouse.
Part 3 - Signature Area
Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of
my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information
of which preparer has any knowledge.
Innocent Spouse’s Signature: ______________________
Date: _____________
Phone Number: ______________________
Paid Preparer’s Use Only
Preparer’s Signature: ____________________________
Date: ____________
Check if self-employed:
Preparer’s SSN or PTIN: __________________________
Keep a copy of this worksheet with your records.
Mail your completed claim to:
Indiana Department of Revenue
Returns Processing and Operations
P. O. Box 7207
Indianapolis, IN 46207
Or, Fax it to 317-615-2697.
Page of 3