Innocent Spouse Relief Qualification Tool

Quickly determine if you are likely to qualify

To determine quickly if you would qualify for innocent spouse relief answer the basic yes or no questions. This tool will ask you questions to see if you would qualify for "classic" innocent spouse relief, relief by separation of liability or equitable relief.

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Did you file a joint return for the year you want relief?

YES or NO

 

 

Detailed Requirements

Innocent Spouse Relief Detailed Requirements

  1. "Classic" Innocent Spouse Relief Requirements
    • -Classic type of relief available for an understatement of tax while filing a joint return. 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 is 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.