Publication 971, Innocent Spouse Relief
This publication explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns:
- Innocent spouse relief.
- Separation of liability relief.
- Equitable relief.
Other Items You May Find Useful
Form 8379, Injured Spouse Allocation
Form 8857, Request for Innocent Spouse Relief
Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente
Publication 504, Divorced or Separated Individuals
Publication 555, Community Property
Comment on Publication 971
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