Innocent spouse relief is a provision by the IRS that shields individuals from paying extra taxes, penalties, and interest due to a spouse or former spouse’s failure to report income, misreporting income, or incorrect tax deductions or credits.

To qualify for innocent spouse relief, you must meet these criteria:

• You filed a joint tax return that included an understatement of tax due to errors made solely by your spouse.
• You had no knowledge or reason to know of the incorrect tax information when you signed the joint return.
• Given all the facts and circumstances, holding you responsible for the tax understatement would be unfair.

If you’re dealing with the IRS because of tax mistakes made by your current or former spouse, you might be eligible to resolve the issue without being held liable for the taxes or penalties.