Both spouses are liable for the information on tax returns filed jointly and any taxes owed. In limited cases, a spouse may have no or only partial responsibility and can request their part of any tax refund due is not used to pay the other spouse’s Indiana tax liability or toward other liabilities where the tax refund may be diverted or offset.
Indiana Schedule IN-40PA, Indiana Post-liability Allocation Schedule is used to determine the breakdown of income, exemptions, and credits of the responsible taxpayer and the spouse requesting relief. (The responsible taxpayer is the taxpayer that is not filing for liability relief.)
The taxpayer or spouse may use Schedule IN-40PA if:
- There is a tax liability reported on a joint return that they are not responsible for; or
- There is a tax liability reported on a joint return that they are partially responsible for; or
- They have received an assessment from the Indiana Department of Revenue and they are not liable for all or part of the assessment because the assessment arises from the tax attributable to their spouse.
To complete Schedule IN-40PA in TaxSlayer Pro, from the Indiana Tax Return menu select:
- Personal Information
- Other Categories
- Filing Schedule IN-40PA
Note: Schedule IN-40PA requires that the federal Form 8857 is being filed.
Additional Information:
TaxSlayer Pro strives to keep the information on this page timely and accurate but makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. This is general information and is not intended to be tax advice. You are encouraged to also review the underlying state resources and publications.