@NCperson wrote:
@Opus 17 can you please point me to where the IRS states use of Injured Spouse is limted to divorce?
example, two people are recently married (never married previously); husband comes into the marriage with significant back taxed owed. Wife can't be protected from that by Injured Spouse form?
That situation is "innocent spouse". Injured spouse is different. They are easily confused.
https://www.irs.gov/pub/irs-utl/oc_innocent_vs_injured_spouse.pdf
On reading publication 971, I overstated the case. Injured spouse relief is possible if the spouses are still married, but remaining married may weigh against it. Also, knowledge that the return was false disqualifies the spouse from relief.
If you remain married to your spouse, whether or not legally separated or living apart, and continue to file joint returns with your spouse after requesting relief, then this factor will be neutral if the joint returns are compliant with the tax laws. If the joint returns are not compliant with the tax laws, then this factor will weigh against relief.
You must meet all of the following conditions to qualify for innocent spouse relief.
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You filed a joint return.
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There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse).
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You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). See Actual Knowledge or Reason To Know, later.
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Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. See Indications of Unfairness for Innocent Spouse Relief, later.
https://www.irs.gov/forms-pubs/about-publication-971
