Innocent Spouse Relief
Could relieve you from paying additional taxes if your spouse understated taxes due on your joint tax return and you didn't know about the errors.
Innocent spouse relief is only for taxes due on your spouse's income from employment or self-employment. You can't claim relief for taxes due on:
Your own income
Household employment taxes
Individual Shared Responsibility payments
Business taxes
Trust fund recovery penalties for employment taxes
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
You live in a community property state
Errors that cause understated taxes include:
Unreported income
Incorrect deductions or credits
Incorrect values given for assets
When you file a joint tax return with your spouse, regardless of how you file, you are both responsible for the tax and any interest or penalty due.
Injured Spouse Relief
Can help you get back your share of a federal tax refund that was reduced to pay your spouse's debts. Refunds on a joint tax return may be applied to overdue debts such as:
Past-due child support
Debts to federal agencies
State income tax obligations
State unemployment compensation debts
You may be eligible for injured spouse relief if:
You filed a joint return with your spouse
Your tax refund was applied to your spouse's overdue debts
You weren't responsible for the debt
"Injured Spouse Relief vs. Innocent Spouse Relief"
