2025 Arizona Form 200 Request for Innocent Spouse Relief and Separation of Liability and Equitable Relief

Use Arizona Form 200 to request relief from liability for tax. You may be allowed one or more of these three types of relief.

• Separation of liability • Innocent spouse relief • Equitable relief.

For separation of liability, you must have filed a joint return that has an understatement of tax due to an item of your spouse.

For innocent spouse relief, you must have filed a joint return that has an understatement of tax due to an erroneous item of your spouse.

For equitable relief, you must have filed a return that has either an understatement or an underpayment of tax, or you were issued a joint assessment for you and your former spouse.