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Tax Trails - Can I File an Injured Spouse Claim?
Are you legally liable for the past due amount?
Note: Amounts due on prior year joint tax returns are payable by you and your spouse. If you feel you are not liable for tax on a prior joint return, you may qualify for innocent spouse relief. Do not file an injured spouse claim. Instead, file Form 8857, Request for Innocent Spouse Relief. For more information on innocent spouse relief, refer to Publication 971, Innocent Spouse Relief.
Page Last Reviewed or Updated: 01-Jan-2016