Innocent/Injured Spouse

In this course the claims as Innocent/Injured Spouse will be discussed since many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows them. However, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise from the joint return even if they later divorce.

JEFFREY A. SCHNEIDER

EA, CTRS, ACT-E, NTPI Fellow

On Demand Webinar

2H CE

50

Content

This course explains how in some cases, such as the claims as Innocent/Injured Spouse, a spouse can get relief from being jointly and severally liable. An injured spouse claim is for allocation of a refund of a joint refund while an innocent spouse claim is for relief or allocation of a joint and several liability reflected on a joint return.