Innocent Spouse ReliefDeclaring innocent spouse relief can relieve a person's responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or left off items on your tax return.
When you request relief from the IRS, they will only calculate the items that your spouse or former spouse improperly reported or left off, not the entire tax return.
How to Qualify?One must meet all of the criteria below to qualify:
- You filed a joint return.
- Understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse)
- Prove that when you signed the joint return, you didn't know about the understated tax or improperly omitted items.
- The IRS accepts that it would be unfair for you to be liable for understated taxes.