Innocent Spouse Protection

Innocent Spouse Protection

Innocent Spouse Protection refers to a provision in U.S. tax law that allows a spouse to avoid liability for tax deficiencies or penalties resulting from errors or omissions on a jointly filed tax return caused by the other spouse.

To qualify for this protection, the requesting spouse must demonstrate that they did not know, and had no reason to know, of the erroneous items on the return. This provision is designed to protect individuals who may have been unaware of their partner’s fraudulent activities or misreporting.

For example, if one spouse underreports income or claims excessive deductions that the other spouse was not aware of, the innocent spouse may file Form 8857, Request for Innocent Spouse Relief, to seek relief from additional tax liabilities associated with those inaccuracies.