200: Innocent Spouse Relief (Revision)

Who files this form

Use Arizona Form 200 to request innocent spouse relief, separation of liability, or equitable relief for the tax years you list.

For innocent spouse relief or separation of liability, you must have filed an Arizona income tax return for each year for which you request relief.

Do not use Form 200 for an injured spouse claim. Use Arizona Form 203 instead. An injured spouse is someone whose share of a joint return overpayment was, or is expected to be, applied to their spouse’s past-due taxes, child support, spousal maintenance, or debts owed to another Arizona state agency, the IRS, or a court.

What you'll need

Include the documents that apply to your request:

• A copy of your completed federal Form 8857, if you completed it.
• A copy of the IRS letter if the IRS granted you relief.
• All required statements for the type of relief you request.
• A separate schedule if you request relief for more than three tax years.
• If widowed, a photocopy of the death certificate and the will, if one exists.
• If legally separated, a photocopy of your entire separation agreement.
• If divorced, a photocopy of your entire divorce decree.
• If reporting spousal abuse or domestic violence, a statement explaining the situation and when it started, plus photocopies of documentation such as police reports, a restraining order, a doctor’s report or letter, or a notarized statement from someone aware of the situation.
• If reporting a mental or physical health problem, a statement explaining the problem and when it started, plus photocopies of documentation such as medical bills or a doctor’s report or letter.

You may be required to provide proof of payment if you request a refund. Write your name and Social Security number at the top of any extra pages you add.

How to file

1. Enter your identifying information and complete Part 1 for each tax year you want relief. Check the applicable relief boxes and, if you want a refund, the refund box for each year.
2. If you completed federal Form 8857, check the box below Part 1 and attach a copy. You do not need to complete the rest of Form 200, but you must still sign page 5 and include all required statements. If you did not complete federal Form 8857, complete the rest of Form 200.
3. Attach the required documents and statements, then sign and date page 5.
4. Mail Form 200 separately from your tax return to:

Individual Income Tax Audit • Attention Form 200

Arizona Department of Revenue

PO Box 29084

Phoenix, AZ 85038-9084

Common mistakes

• Filing Form 200 with your tax return. The form says not to do this.
• Listing the wrong tax year. Enter the year of the tax debt for which you want relief, not the year of a refund used to pay that debt.
• Using Form 200 for an injured spouse claim. Use Arizona Form 203 instead.
• Leaving out statements or your signature. Include all required statements for the relief you request and sign page 5, even if you attach federal Form 8857.
• Assuming a divorce decree guarantees relief. A decree stating that your former spouse must pay all taxes does not necessarily mean you qualify.
• Overlooking the contact warning. By signing, you acknowledge that the department must, by law, contact the spouse or former spouse listed on line 5.

Questions people ask

Can I request relief for more than three tax years?

Yes. Include a separate schedule if you want relief for more than three years.

What if I already completed federal Form 8857?

Complete Part 1, check the box indicating that you completed federal Form 8857, and attach a copy. You do not need to complete the rest of Form 200, but you must sign page 5 and include all required statements. Also include the IRS letter if the IRS granted you relief.

Can I ask for a refund?

Yes. Check the box on line 2 for each year you would like a refund if you qualify for relief. You may be required to provide proof of payment.

Will the department contact my spouse or former spouse?

Yes. The form warns that the department must, by law, contact the person listed on line 5.

Does a divorce decree saying my former spouse must pay the taxes mean I qualify?

Not necessarily. The form specifically says that this provision in a divorce decree does not necessarily mean you qualify for relief.

Official sources

• https://azdor.gov/forms