If you believe you should not be responsible for Louisiana individual income tax resulting from your spouse's or former spouse's actions, you may qualify for Innocent Spouse Relief.
Under Louisiana Revised Statute 47:101(B)(7), eligible taxpayers may be relieved of all or part of a Louisiana tax liability when the liability results from their spouse's unreported income or from deductions, credits, or tax basis claims that are not supported by the facts or permitted by law.
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What This Relief Does
Innocent Spouse Relief allows the Louisiana Department of Revenue (LDR) to determine whether an eligible taxpayer may be relieved of all or part of a Louisiana individual income tax liability based on the requirements of Louisiana law.
Each request is reviewed individually based on the facts, supporting documentation, and applicable law.
Who May Be Eligible
You may be eligible to request Innocent Spouse Relief if:
- You filed a Louisiana income tax return with your spouse or former spouse.
- The liability is related to an understatement of tax attributable to your spouse's unreported income, deductions, credits, or other tax items.
- You did not know, and had no reason to know, of the understatement.
- It would be unfair to hold you responsible for the liability.
- You are requesting relief for one or more Louisiana tax years.
- Your request is submitted within two years after the Louisiana Department of Revenue begins collection activity.
How to Request Relief
All requests for Innocent Spouse Relief must be submitted electronically through LaTAP.
Steps to Submit Your Request
- Sign in to LaTAP.
- Select your Individual Income Tax account.
- Navigate to Request Innocent Spouse Relief.
- Complete all required information.
- Upload all supporting documentation.
- Review your information for accuracy.
- Select Submit.
- Save or print the confirmation page for your records.
After your request is submitted, LDR will review the information provided. If additional documentation is needed, LDR will contact you using the contact information associated with your LaTAP account. Once the review is complete, you will receive notification of LDR's determination.
Supporting Documentation
Depending on your circumstances, you may be asked to provide:
- Divorce decree or legal separation agreement
- Court orders establishing financial responsibility
- Death certificate, if applicable
- Financial records
- IRS Innocent Spouse determination, if applicable
- Documentation demonstrating hardship
- Documentation supporting your lack of knowledge of the understatement
- Documentation of abuse or financial control, if applicable
- Any additional information supporting your request
Providing complete documentation helps LDR evaluate your request more efficiently.
- Requests for Innocent Spouse Relief are accepted only through LaTAP.
- Supporting documentation must be uploaded with your request or when requested by LDR.
- Filing a request does not automatically remove the tax liability.
- Filing a request does not automatically suspend collection activity while your request is under review.
- LDR may request additional information before making a determination.
- You will receive notification of LDR's decision once the review is complete.
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