Innocent spouse relief is a federal tax program that may protect one spouse from joint tax liability arising from the other spouse's errors, omissions, or fraud on a jointly filed return.

Three types of relief are available: innocent spouse relief, separation of liability, and equitable relief. The appropriate type depends on the specific facts.

Innocent spouse relief requires an application to the IRS and the outcome depends on the specific facts. In divorce cases where one spouse has significant tax exposure from joint returns innocent spouse relief should be discussed with a tax professional.