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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.

Current Products

Recent Developments


Other Items You May Find Useful

All Revisions for Publication 971

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

Other Current Products

Comment on Publication 971

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Page Last Reviewed or Updated: 15-Sep-2014