"Innocent Spouse" is a term referred to a spouse who has no knowledge or direct liability to an erroneous reporting of income and tax.
- *Use of this option can delay the processing of your return, as a manual review from the IRS may be required.
Factors that may be considered for this relief would be:
- Whether you received a significant benefit either directly or indirectly, from the understatement
- Whether your spouse (or former spouse) deserted you.
- Whether you and your spouse have been divorced or separated
- Whether you received a benefit on the return from the understatement.
To help determine if you could qualify as for the innocent spouse relief, please click here.