IRS Form 12509

What is Form 12509?

Form 12509 is the Innocent Spouse Statement of Disagreement.

The IRS says to complete it to appeal a preliminary determination on a request for innocent spouse relief.

The IRS says you can appeal a decision to deny you relief or to give your spouse relief.

The IRS says the decision can be appealed within 30 days from the date of the preliminary determination letter.

The form has a section labelled "Statement of Disagreement".

What the IRS says about sending it

The IRS says to send the form and any supporting documentation to the IRS address on your determination letter.

The IRS says not to send your completed form to the Independent Office of Appeals, as it will delay processing of your case.

The IRS innocent spouse appeals page gives instructions for appealing a preliminary determination.

The IRS also lists Form 12509 among its mobile-friendly forms, with "Yes" under "Online Account required?".

For mobile-friendly forms in general, the IRS says that after filling in the form you will have the option to submit it online or download a copy for mailing.

The blank on this page

The blank on this page is marked "Form 12509 (Rev. 5-2018)".

It is a static copy of the IRS form.