Benefits.gov - Innocent Spouse Relief

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Innocent Spouse Relief

Managing Agency U.S. Department of the Treasury http://www.ustreas.gov/

Program Description

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.

In some cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available:
1) Innocent spouse relief
2) Separation of liability
3) Equitable relief

General Program Requirements

You may qualify for this program if you believe you are eligible for relief from tax, interest, and penalties on a joint tax return and meet the conditions for one of the three types of relief.

Your Next Steps

The following information will lead you to the next steps to apply for this benefit.

Application Process

No application is needed to utilize this program. However, you must file your taxes using the guidelines posted at http://www.irs.gov/publications/p971/index.html.

Program Contact Information

For more information, visit http://www.irs.gov/individuals/content/0,,id=130302,00.html or call us at:
1-866-897-4270

Or contact your local Taxpayer Assistance Center:
http://www.irs.gov/localcontacts/index.html

For additional information contact:
IRS Tax Forms & Publications
SE:W:CAR:MP:FP, IR-6526
1111 Constitution Ave NW
Washington, DC 20224