What is the process for requesting "innocent spouse relief" in California for tax debts created by my spouse or former spouse?

To request innocent spouse relief in California, you must file Form FTB 705 with the Franchise Tax Board, providing evidence that you meet specific legal requirements for relief from a joint tax liability. Here is the step-by-step process: Step 1: Determine Your Eligibility and Gather Documents First, confirm you filed a joint California tax return that has an understated tax liability due to your spouse's or former spouse's errors. You will need to prove that when you signed the return, you did not know, and had no reason to know, about the tax understatement. Gather all relevant documents, including the joint tax return in question, divorce decrees or separation agreements, and financial records showing you did not benefit from the unpaid tax. Step 2: Complete Form FTB 705 Download Form FTB 705, "Innocent Joint Filer Relief Request," from the California Franchise Tax Board (FTB) website. This form allows you to request one of three types of relief: Innocent Spouse Relief, Separation of Liability, or Equitable Relief. Fill out the form completely, detailing why you believe you should not be held responsible for the tax debt. Step 3: Submit the Form Within the Deadline You must file your request within two years from the date the FTB first began collection activities against you (e.g., the date on your first collection notice). Mail the completed Form FTB 705 and all supporting documents to the address specified in the form's instructions. Keep a copy for your records. Step 4: Cooperate with the FTB Review After you submit your request, the FTB will review your case. They are required by law to notify your spouse or former spouse, who will have an opportunity to participate in the proceedings. The FTB may ask for additional information from you. Important considerations: The FTB evaluates each case on its own merits. Even if you received federal innocent spouse relief from the IRS, you must file a separate request with California. If the FTB denies your request, you have the right to appeal the decision to the California Office of Tax Appeals within 30 days of the denial notice. Note: The two-year deadline to file for relief is strict and unforgiving. Seeking relief is a complex process, and the FTB will carefully scrutinize your claim, particularly your knowledge of the tax understatement. This is general information and does not constitute legal advice. For complex situations, consult with a qualified California attorney specializing in tax law.