Which Taxpayers qualify for the "Innocent Spouse Relief?"
Generally speaking, a taxpayer may qualify for relief from the joint tax liability if the following situation applies to you as follows;
(a) there is an understatement of tax because the taxpayers spouse omitted income or claimed false deductions or credits, and you did not know or have reason to know of the understatement.
(b) there is an understatement of tax and the taxpayer is divorced, separated, or no longer living with his or her spouse.
(c) given all the facts and circumstances, it would not be fair to hold the taxpayer liable for the tax.
Last edited by TaxGuru : 01-22-2010 at 08:06 AM.