N-379: Request for Innocent Spouse Relief (Revision 2024)

Who files this form

Form N-379 is for people requesting innocent spouse relief, separation of liability, or equitable relief from Hawaii tax liability on a joint return.

• You must have filed a joint return for the year or years for which you request relief.
• Do not use this form for your spouse’s non-tax obligations, such as child support.
• References to marriage and spouses also include civil unions and civil union partners.

What you'll need

Attach the following to Form N-379:

• A completed copy of federal Form 8857, Request for Innocent Spouse Relief.
• A written statement explaining why you qualify for relief. Include the amount of tax for which you are liable and seeking relief, why holding you responsible instead of your spouse or former spouse would be unfair, and any financial hardship or personal loss that paying would cause.
• If you seek relief from a tax understatement, include the amount and a detailed description of each erroneous item. Explain why you had no reason to know about it or how much you knew about it.
• If you requested IRS relief and received a final determination letter, attach a copy of that letter.
• If you are filing with the employee named in a notice of deficiency during the notice’s 30-day period, attach a copy of the notice.

How to file

Enter your current name, Social Security number, address, and the years for which you request relief. Answer the questions about your IRS relief request and, if applicable, whether you knew the tax reported on the original Hawaii return was unpaid when filed. Attach the required documents, then sign and date the form. Your daytime phone number is optional.

File separately from your tax return.

• If you are meeting with a Department employee for an examination, examination appeal, or collection, file with that employee.
• If you received a notice of deficiency and its 30-day period has not expired, file with the employee named in the notice and attach a copy of the notice.
• Otherwise, mail the form to:

Hawaii Department of Taxation

P.O. Box 259

Honolulu, HI 96809-0259

Common mistakes

• Including Form N-379 with your tax return. The form specifically says to file it separately.
• Using it for a year when you did not file jointly. You must have filed a joint return for the years covered by your request.
• Using it for non-tax obligations. It does not cover obligations such as child support.
• Leaving out required attachments. Include a completed federal Form 8857 and your written explanation.
• Assuming the relief request extends your appeal time. The Department’s review does not extend the time to file with the Board of Review or Tax Appeal Court. If you received a notice of deficiency, the form says you should file a petition before the notice’s 30-day period ends to preserve your rights.

Questions people ask

Will my spouse or former spouse be told about my request?

Yes. The Department must notify your spouse or former spouse and allow them to provide information relevant to deciding your relief request.

Will the Department share my new address or other private details?

The Department says it will not provide your new name, address, employer information, phone number, or other information unrelated to deciding your relief request.

What if I requested IRS relief but have not received a decision?

Line 2 has a checkbox for “Yes - Determination letter not received yet.” If you have received the IRS final determination letter, attach a copy.

Where can I get help with this form?

Ask the Department employee you are working with, or call the Department at (808) 587-4242 or toll-free at 1-800-222-3229.

Official sources

• https://files.hawaii.gov/tax/forms/current/n379_i.pdf