This publication has been revised to reflect changes made by Revenue Procedure 2003–61, which provides guidance for requesting equitable relief, and by final regulations relating to the relief discussed under Community Property Laws.

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.

In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available.

This publication explains these types of relief, who may qualify for them, and how to get them. You can also use the Innocent Spouse Tax Relief Eligibility Explorer at www.irs.gov to see if you qualify for innocent spouse relief. Click on “Individuals,” “Innocent Spouses,” and “Explore if you are an Eligible Innocent Spouse.”

Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. See Community Property Laws, later.