Publication 971 explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns: Innocent spouse relief. Separation of liability relief. Equitable relief. Current revision Publication 971PDF (HTML | eBookEPUB) Recent developments None at this time. Other items you may find useful All Revisions for Publication 971 About Publication 504, Divorced or Separated Individuals About Publication 555, Community Property About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund Publication 594, The IRS Collection ProcessPDF Publicación 594 (SP), El Proceso de Cobro del IRS (in Spanish)PDF Other Current Products Related items About Form 8379, Injured Spouse Allocation About Form 8857, Request for Innocent Spouse Relief
