What are the rules for Innocent Spouse Relief?
A. To qualify for innocent spouse relief, you must meet all of the following conditions: • You must have filed a joint return which has an understatement of tax; • The understatement of tax must be due to erroneous items of your spouse; • You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understatement of tax; • Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understatement of tax; and • You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998 ———————————————————————— Q. What are erroneous items? A. Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not reported on the return. ———————————————————————— Q. What is an un
