About Publication 971, Innocent Spouse Relief


Publication 971 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 Revision

Publication 971 (PDFPDF | HTML | eBookEPUB)

Recent Developments

None at this time.

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