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? | |
Yes | No |
You do not qualify | |
Does your joint return have an understatement of tax due to erroneous items of your spouse? | |
Yes | No |
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? | |
Yes | No |
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? | |
Yes | No |
You do not qualify | |
Are you divorced, widowed, or legally separated from the spouse with whom you filed a joint return? | |
Yes | No |
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? | |
Yes | No |
You do not qualify | You may qualify for relief by income allocation (see PA 971) |