Innocent Spouse Relief

Authored By: Internal Revenue Service

Many couples file joint tax returns, making them both liable for any taxes the IRS determines are due. The IRS can still collect those taxes from you even if you have a divorce decree stating your former spouse is responsible for the debt. There are some cases in which a spouse (or former spouse) can be relieved of the tax, interest, and penalties incurred from a joint tax return.

Link to IRS Information for Innocent Spouses:

Last Review and Update: Jul 01, 2002