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 |
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You do not qualify |
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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) |
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|
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) |
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Does your joint return have a liability related to an underpayment of tax? |
Yes |
No |
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You do not qualify |
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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) |
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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) |
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