Innocent Spouse Relief 

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This type of relief is available only to married couples who have filed a joint return. Innocent Spouse Relief requires the following conditions:

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• There is an understatement of tax on the return due to an erroneous item of the other spouse.

• The innocent spouse had no knowledge of the erroneous item.

• The innocent spouse did not derive any benefit from the understatement of tax.

• As a result, it would be unfair to hold the innocent spouse responsible.

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If the couple is still living together and the innocent qualifies, that spouse will not be held responsible for the understatement and the IRS will not attempt to collect from that spouse. If the couple has not lived together for 12 months prior to filing for Innocent Spouse Relief, or the couple is legally separated, the IRS will apply Separation of Liability to any remaining unpaid understatement.

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In the case of one spouse determined to be a domestic abuse victim, even if that spouse knew of the erroneous item of the other spouse but the victim was forced to sign the return under duress, the IRS may reject the joint return and both spouses may be required to file new individual returns.