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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

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Page Last Reviewed or Updated: 25-Aug-2016