Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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

 


Other Items You May Find Useful

All Revisions for Publication 971

Publication 504, Divorced or Separated Individuals

Publication 555, Community Property

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.