At the time you signed the joint return, did you know or have reason to know that there was an understatement of tax?

YES or NO

Reason to know - You must be able to prove that at the time you filed the joint return you did not know or had no reason to know that there was an error.

Understatement of tax - When you report that you owe less tax than actually should have been reported.

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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.