About 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

None at this time.

Other Items You May Find Useful

All Revisions for Publication 971

About Publication 504, Divorced or Separated Individuals

About Publication 555, Community Property

About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund

Publication 594, The IRS Collection Process

Publicación 594(SP), El Proceso de Cobro del IRS

Other Current Products

Comment on Publication 971

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.