Innocent Spouse Relief Eligibility Explorer

Please review the following questions to see if you qualify for innocent spouse relief.

Did you file a joint return for the year you want relief?
YesNo
You do not qualify
 
Does your joint return have an understatement of tax due to erroneous items of your spouse?
YesNo
You may qualify for relief from understatement of tax (see PA 971)
 
Does your joint return have an understatement of tax due, in part, to an item of your spouse?
YesNo
You may qualify for relief from separation of liability (see PA 971)
 
Does your joint return have a liability related to an underpayment of tax?
YesNo
You do not qualify
 
Are you divorced, widowed, or legally separated from the spouse with whom you filed a joint return?
YesNo
You may qualify for relief by income allocation(see PA 971) 
 
Were you and your spouse members of the same household for an entire year before filing for relief?
YesNo
You do not qualifyYou may qualify for relief by income allocation (see PA 971)

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