Innocent spouse

You may qualify for relief from full or partial tax liability on a joint return as an innocent spouse if:

there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit, or basis;

you can show that when you signed the return you did not know and had no reason to know of the understatement; and

taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax.