With innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly files their tax return. Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. The IRS can collect these amounts from either you or your spouse (or former spouse). Innocent spouse relief only applies to individual income or self-employment taxes.
-
You must meet all of the following conditions to qualify for innocent spouse relief.
-
You filed a joint return which has an understatement of tax due to erroneous items, of your spouse (or former spouse).
-
You establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax.
Given any of the above, it would be unfair to hold you liable for the understatement of tax.