Innocent spouse rule

{
  "id": "MLC-T-LAW-002645",
  "term": "Innocent spouse rule",
  "field": "Law",
  "definition": "A provision in tax law that allows one spouse to be relieved of liability for tax, interest, and penalties on a joint tax return if certain conditions are met. This rule applies when one spouse substantially understated tax due to erroneous items of the other spouse, and the innocent spouse did not know or have reason to know of the understatement. It is codified in Section 6015 of the Internal Revenue Code.",
  "url": "https://mlchart.com/terminology/law/innocent-spouse-rule/"
}