Innocent Spouse Relief

Married taxpayers often choose to file a joint tax return because of certain benefits and the convenience of doing so. When a joint return is filed, both taxpayers are jointly and severally liable for the tax and any additions to it that may arise, such as interest or penalties. This is the case even if one of the spouses earned all of the income and/or was responsible for taxes going unreported or unpaid, and even if the couple later divorces. However, in certain cases, “innocent spouses,” who were not responsible for any wrongdoing, may be entitled to relief from liability for their current or former spouse’s unpaid taxes. In this podcast, we will discuss the circumstances in which an individual may be eligible for innocent spouse relief.

  • joint liability
  • innocent spouse
  • injured spouse
  • lost tax return
  • divorce