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Innocent Spouse Tax Issues

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This CCH Learning Center course addresses recent developments that have helped expand and revise the rules for innocent spouse relief.
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  • Media: Learning Center
  • Offer Number: 4-3591-001
  • Material Id: 10012758-0001
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Whenever a married couple files a joint return, each spouse is jointly and severally liable for any federal income tax liability arising out of the return, even if all of the income giving rise to the tax liability is allocable to only one of them. This liability includes both the tax shown on the return as being due and any additional liability the IRS assesses based on an underreporting of income, an incorrect deduction or credit, or an overstatement of tax basis.

By requesting innocent spouse relief, a taxpayer may be relieved of responsibility for paying tax, interest, and penalties if his or her spouse, or former spouse, improperly reported or omitted items on a jointly filed tax return. The three kinds of innocent spouse relief and two types of community property innocent spouse relief provide important vehicles for relieving a spouse or former spouse of liability for a tax obligation. To obtain relief, taxpayers must meet certain eligibility requirements and satisfy their associated procedures. This CCH Learning Center course, Innocent Spouse Tax Issues, discusses the types of relief available and the related eligibility requirements and required procedures.

Topics covered in this course include:

  • Background and Overview of Innocent Spouse Relief
  • Types of Innocent Spouse Relief
  • Procedures for Seeking Innocent Spouse Relief
  • Injured Spouse Relief
  • Relief from Community Property Laws

Field of Study: Taxes
Prerequisites: None
Level: Basic
CTEC course number: 1075-CE-7099
Course was last updated on: 2/16/2012

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE
CTEC Federal 2.00 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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