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Department of Taxation and Finance

Innocent spouse (and separation of liability and equitable relief)

If you file a joint return, both you and your spouse are responsible for the tax and any interest or penalties due on the return. However, you may qualify for relief from some, or all, of the tax, interest, and penalties relating to a tax bill issued to you and your spouse (or former spouse).

There are three types of relief available to you:

  • innocent spouse relief,
  • separation of liability, and
  • equitable relief.

To request relief, see Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief), and its instructions. 

For more information:

Updated: