The first requirement for either claim is that you filed or intend to file a joint return with your spouse. If this is not the case, you do not qualify for either type relief. You may STOP HERE!
Injured Spouse Relief is for liabilities of a spouse that the injured spouse is not legally responsible for. These would include:
- Prior past due federal or state tax liabilities
- Child or spousal support, or
- Student loans
You should only file an injured spouse claim if all of the following apply:
(1) You are not legally obligated to pay the past-due amount*
(2) At least a portion of the income on the return was yours, and
(3) You had federal income tax withheld from your wages, made estimated tax payments or claimed the earned income credit or another refundable credit on the joint return.
* If you live(d) in a community property state, only Item (1) above need apply. These states include: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
If you think you may qualify for Injured Spouse Relief - Click Here
Innocent Spouse Relief is for liabilities that arise from a joint return that arise after a joint return is filed from omitted or erroneous items on the return that the innocent spouse was unaware of at the time the return was filed.
Examples include:
- Fraudulent deductions claimed by the other spouse that are later disallowed or
- Income of the other spouse that was left off the return
If you believe that only your spouse or former spouse should be held responsible for all or part of the tax, and you think you may qualify for Innocent Spouse Relief - Click Here.
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