What Is Innocent Spouse Relief?

Innocent Spouse Relief allows you to avoid being held responsible for taxes owed because of errors or omissions made by your spouse (or ex-spouse) on a jointly filed return. There are three types: Classic Innocent Spouse Relief, Separation of Liability, and Equitable Relief. You generally must apply within two years of IRS collection action starting. The IRS considers whether you knew (or should have known) about the understatement. This relief can protect you from your partner's tax mistakes.