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