Frequently Asked Questions

Individual Income Tax > File and Pay > Innocent spouse allocation

• Do I have to be divorced to apply for the Innocent Spouse Allocation Program?

• Do I have to be divorced to apply for the Innocent Spouse Allocation Program?Back to top

  No, you don’t have to be divorced or separated. But you do have to apply for Innocent Spouse status with the IRS first if your Minnesota liability is the result of a federal audit.