Are you able to show it would be unfair to hold you liable for the understated or underpaid tax?

YES or NO

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Innocent Spouse Relief Detailed Requirements

1. "Classic" Innocent Spouse Relief Requirements
   • -Classic type of relief available for an understatement of tax while filing a joint return. Click link for the detailed qualifications for "Classic" Innocent Spouse Relief.
2. Relief by Separation of Liability Requirements
   • -Under this form of relief the understatement of tax is allocated between you and your spouse or former spouse. Click link for detailed qualifications for Relief by Separation of Liability
3. Equitable Relief Requirements
   • -Relief is available for an understatement of tax as well as an underpayment of tax. This type of relief is used if someone does not qualify for the first two types of relief but it would be unfair to hold them liable for the tax amount owed. Click link for detailed qualifications for Equitable Relief Requirements.