J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

1.7 Innocent Spouse Rules

Unless you qualify for relief, you are personally liable for any tax due on a joint return you have filed, whether you are still married to the spouse with whom you filed the joint return or you have since divorced or separated.

If you are still married and living with the same spouse, the only way to avoid personal liability on the joint return is to qualify as an innocent spouse under the rules in this section, or to apply for equitable relief from the IRS (1.9).

If you are divorced, legally separated, living apart, or your spouse has died, you may either seek relief under the innocent spouse rules below or you may be able to claim separate liability treatment (1.8) or seek equitable relief (1.9) from the IRS.

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Caution

Knowledge May Bar Innocent Spouse Relief

The IRS may try to defeat your claim for innocent spouse relief on the grounds that you knew, or should have known, that tax was understated on the joint return.

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Qualifying tests for innocent spouse relief.

You must satisfy all of the following conditions to qualify for innocent spouse relief:

1. The tax shown on the joint return was understated due to the omission of income by your spouse, or erroneous deductions or credits claimed by your spouse. This means that your actual tax liability is more than the amount shown on the joint return. Innocent spouse ...