When a couple files a tax return jointly, the law holds both individuals responsible for the entire tax liability. If an individual believes the tax bill is partly or solely the responsibility of their spouse, they can apply for Innocent Spouse Relief.

The Request for Innocent Spouse Relief applies to three types of situations: 

• Innocent spouse relief - the tax due was understated on a return because of an incorrect item, such as income, a deduction, or credit that is inaccurately reported. The requesting spouse did not know when they signed the return that information was wrong, or they were coerced into signing the return.
• Separation of liability relief - determines the responsibility of a spouse when one spouse passed away, or a couple divorced, separated, or lived apart at all times during the past year. This relief involves separating the tax liability between the spouses.
• Equitable relief - tax is due, but one spouse may have had a much higher income than the other. This request is for a tax bill that appropriately matches the income of the spouse applying for relief.