Innocent Spouse Relief
Innocent spouse relief is a federal tax provision that can free one spouse from responsibility for taxes, penalties, and interest caused by the other spouse's errors or omissions on a jointly filed return. It often matters in Florida divorces when one spouse underreported income or hid financial activity the other didn't know about. Relief is granted by the IRS, not the Florida divorce court, though the issue is frequently addressed in a marital settlement agreement.
Last updated June 21, 2026
Legal Definition
Relief under Internal Revenue Code §6015 that may discharge a requesting spouse from joint and several liability for an understatement of tax attributable to the other spouse on a joint return, determined by the IRS rather than a state divorce court.
Example
She pursued innocent spouse relief after learning her husband had hidden income on the joint returns she'd signed.
Related Terms
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