Innocent Spouse Relief Requirements


Three Forms of Relief Offered under Innocent Spouse Relief Rule

  1. "Classic" Innocent Spouse Relief Requirements
    • -Classic type of relief available for an understatement of tax while filing a joint return. Under this type of relief you can be relieved of taxes, interest, and penalties if your spouse or former spouse made a mistake on the joint filing. Click link for the detailed qualifications for "Classic" Innocent Spouse Relief.

  2. Relief by Separation of Liability Requirements
    • -Under this form of relief the understatement of tax, interest, and penalties allocated between you and your spouse or former spouse. Click link for detailed qualifications for Relief by Separation of Liability

  3. Equitable Relief Requirements
    • -Relief is available for an understatement of tax as well as an underpayment of tax. This type of relief is used if someone does not qualify for the first two types of relief but it would be unfair to hold them liable for the tax amount owed. Click link for detailed qualifications for Equitable Relief Requirements.



Do You Qualify?

Answer a few quick basic Questions to see if you qualify. has created an online tool to help you determine quickly if you will qualify for innocent spouse relief without reading through all of the detailed requirements. These are basic questions and will only determine if you have a possibility of qualifying. If you are likely to qualify, it is suggested that you have a professional assist you in the filing or understand the detailed requirements for the type of innocent spouse relief that you are likely to qualify for.

Innocent Spouse Relief Qualification Tool