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This publication explains the conditions under which a spouse may qualify for innocent spouse relief from tax, interest, and penalties on a joint tax return, and how to request this relief.
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How to fill out publication 971

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How to fill out Publication 971

01
Obtain a copy of Publication 971 from the IRS website or local tax office.
02
Read the publication to understand the purpose and the necessary sections.
03
Gather all required information related to your tax situation, such as income, dependents, and any prior tax returns.
04
Follow the step-by-step instructions for each section of the publication, ensuring all information is accurate.
05
Fill out the necessary forms included in the publication, providing clear and concise details.
06
Review your completed forms and ensure that there are no errors or omissions.
07
Submit the forms as directed in the publication, either electronically or via mail.

Who needs Publication 971?

01
Taxpayers who have received advance payments of the premium tax credit under the Affordable Care Act.
02
Individuals who need to reconcile their premium tax credit for the tax year.
03
People who are filing their taxes and need to report health insurance coverage information.
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If the dates beside code 571 or 572 are the same as code 971, your tax refund will likely be received within 3 to 6 weeks. A different date next to these codes typically indicates a delay.
If you see these codes, it is likely that another code 971 will be issued informing you that the IRS has sent another update notice about the status of the review. If the dates beside code 571 or 572 are the same as code 971, your tax refund will likely be received within 3 to 6 weeks.
When to expect your refund. To process your refund, it usually takes: Up to 21 days for an e-filed return. 4 weeks or more for amended returns and returns sent by mail.
If you see code 570 or code 971 on your tax transcript, it means that the IRS is looking for more information to verify your identity. Code 570 means your return has been delayed. When you see Code 9171, it means the IRS sent you a letter in the mail to verify personal information on your tax return.
You may be eligible You may request innocent spouse relief if: You filed a joint return with your spouse. Your taxes were understated due to errors on your return. You didn't know about the errors.
IRS code 971 may be on your account to indicate an amended tax return, balance transferred to a duplicate account, bankruptcy notice, collection due, collection due with a Notice of Intent to Levy, duplicate notice sent to a spouse, duplicate tax return processed, or filing status of earned income tax filing status.
The IRS transcript codes 971 and 570 typically indicate that there is an issue requiring further review, which may lead to a delay in processing your tax return.
Publication 971 explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns: Innocent spouse relief. Separation of liability relief. Equitable relief.

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Publication 971 is a document provided by the IRS that explains how to report the Recovery Rebate Credit if you did not receive your Economic Impact Payment.
Individuals who did not receive their Economic Impact Payments or received less than the full amount are required to file Publication 971 to claim the Recovery Rebate Credit on their tax return.
To fill out Publication 971, you need to provide your personal information, document the amounts of Economic Impact Payments you received, and complete the necessary sections to calculate the Recovery Rebate Credit.
The purpose of Publication 971 is to help individuals understand how to claim the Recovery Rebate Credit if they are eligible due to missing or partial Economic Impact Payments.
You must report your name, Social Security number, the amount of Economic Impact Payments received, and the calculation of any Recovery Rebate Credit owed on Publication 971.
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