Form FTB705 "Innocent Joint Filer Relief Request" - California

What Is Form FTB705?

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

Form Details:

  • Released on August 1, 2016;
  • The latest edition provided by the California Franchise Tax Board;
  • 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 Form FTB705 by clicking the link below or browse more documents and templates provided by the California Franchise Tax Board.

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Download Form FTB705 "Innocent Joint Filer Relief Request" - California

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STATE OF CALIFORNIA
INNOCENT SPOUSE UNIT MS A452
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
Innocent Joint Filer Relief Request
Requesting Spouse/RDP Information
Indicate the tax year(s) for which you request relief from liability of tax: _________________________________________
Provide your information below.
First Name
Initial Last Name
Social Security Number
Additional Information (in-care-of name and other supplemental address information)
PMB/Private Mailbox
Street Address (number and street) or PO Box
Apt. No./Ste. No.
City
State
ZIP Code
Home Phone Number
Work Phone Number
Message/Other Phone Number
Nonrequesting Spouse/RDP Information
Provide information about the person to whom you were married or in an RDP (during the tax year(s) indicated above).
First Name
Initial Last Name
Social Security Number
Additional Information (in-care-of name and other supplemental address information)
PMB/Private Mailbox
Street Address (number and street) or PO Box
Apt. No./Ste. No.
City
State
ZIP Code
Home Phone Number
Work Phone Number
Message/Other Phone Number
In most circumstances, we are required to notify the nonrequesting spouse/registered domestic partner (RDP) (the spouse/
RDP or former spouse/RDP with whom you filed the joint tax return) of your request for relief of liability. The notification will
allow the nonrequesting spouse/RDP to provide input or documentation regarding the investigation and determination of
your request. The Franchise Tax Board will not release your personal information, including your current name and
address, or any other confidential information.
Marital/RDP Status
What is your current marital/RDP status with the nonrequesting spouse/RDP?
Married/RDP Date: ____________
Separated/RDP Date: ____________
Legally Separated
Divorced/RDP Termination Date: ____________
Divorce Pending
RDP Termination Pending
Types of Relief
We will review your request and determine whether you qualify for one or more of the following types of relief:
• Traditional innocent joint filer relief
• Relief by separate allocation of liability
• Equitable relief
• Internal Revenue Service (IRS) relief
• Relief from community income
• Relief by court order
For additional information about the types of relief or to download forms, go to ftb.ca.gov and search for
innocent joint filer.
070500051671
FTB 705 (REV 08-2016) C1 SIDE 1
STATE OF CALIFORNIA
INNOCENT SPOUSE UNIT MS A452
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
Innocent Joint Filer Relief Request
Requesting Spouse/RDP Information
Indicate the tax year(s) for which you request relief from liability of tax: _________________________________________
Provide your information below.
First Name
Initial Last Name
Social Security Number
Additional Information (in-care-of name and other supplemental address information)
PMB/Private Mailbox
Street Address (number and street) or PO Box
Apt. No./Ste. No.
City
State
ZIP Code
Home Phone Number
Work Phone Number
Message/Other Phone Number
Nonrequesting Spouse/RDP Information
Provide information about the person to whom you were married or in an RDP (during the tax year(s) indicated above).
First Name
Initial Last Name
Social Security Number
Additional Information (in-care-of name and other supplemental address information)
PMB/Private Mailbox
Street Address (number and street) or PO Box
Apt. No./Ste. No.
City
State
ZIP Code
Home Phone Number
Work Phone Number
Message/Other Phone Number
In most circumstances, we are required to notify the nonrequesting spouse/registered domestic partner (RDP) (the spouse/
RDP or former spouse/RDP with whom you filed the joint tax return) of your request for relief of liability. The notification will
allow the nonrequesting spouse/RDP to provide input or documentation regarding the investigation and determination of
your request. The Franchise Tax Board will not release your personal information, including your current name and
address, or any other confidential information.
Marital/RDP Status
What is your current marital/RDP status with the nonrequesting spouse/RDP?
Married/RDP Date: ____________
Separated/RDP Date: ____________
Legally Separated
Divorced/RDP Termination Date: ____________
Divorce Pending
RDP Termination Pending
Types of Relief
We will review your request and determine whether you qualify for one or more of the following types of relief:
• Traditional innocent joint filer relief
• Relief by separate allocation of liability
• Equitable relief
• Internal Revenue Service (IRS) relief
• Relief from community income
• Relief by court order
For additional information about the types of relief or to download forms, go to ftb.ca.gov and search for
innocent joint filer.
070500051671
FTB 705 (REV 08-2016) C1 SIDE 1
Innocent Joint Filer Relief and Injured Spouse Relief
Innocent Joint Filer Relief: Generally, when you file a joint liability tax return, you and your spouse/registered domestic
partner (RDP) assume responsibility for paying the tax and any penalties or interest. Innocent Joint Filer applies to
requests involving marriages and registered domestic partnerships. However, if you meet certain legal requirements,
you may qualify for relief of payment on all or part of the balance. We will work with you to determine if you meet the
requirements for relief.
Injured Spouse Relief: Innocent Joint Filer Relief differs from Injured Spouse Relief. An injured spouse situation occurs
when a joint refund is applied to the separate liability (such as child support) of a spouse. California law does not have an
injured spouse provision.
Attach Supporting Documents
Provide all of the information listed below that you have available to you.
• A statement and supporting documentation to substantiate why you believe you qualify for relief. Include your name,
social security number, and the tax year(s) for which you request relief.
• Copies of the state and federal tax returns for the tax year(s) you are requesting relief.
• A copy of any correspondence you received from the IRS regarding your request for relief (if you requested relief from
the IRS).
• A complete copy of your dissolution of marriage decree or termination of RDP.
• Any court order stating your spouse/RDP or former spouse/RDP is responsible for paying a state income tax liability.
We may ask for additional information.
Fax or Mail Documents to Us
Send the completed request form and supporting documents (if any) to us using one of the following methods:
Fax:
916.845.0479
Mail:
STATE OF CALIFORNIA
INNOCENT SPOUSE UNIT MS A452
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
For privacy information, go to ftb.ca.gov and search for privacy notice. To request this notice by mail, call 800.338.0505
and enter form code 948 when instructed.
Sign Here
Under penalties of perjury, I declare that I have examined this form and any accompanying statements, and to the best of
my knowledge and belief, they are true, correct, and complete.
Email Address (optional) Enter only one Email Address.
Signature
Date
X
MyFTB provides tax account information and online services to individuals, business representatives, and tax
professionals. For more information go to ftb.ca.gov and search for myftb.
Connect With Us
Web: ftb.ca.gov
Phone:
916.845.7072 8 a.m. to 5 p.m. weekdays, except state holidays
916.845.7072 from outside the United States
TTY/TDD:
800.822.6268 for persons with hearing or speech impairments
070500051672
FTB 705 (REV 08-2016) C1 SIDE 2
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