When a married couple files a joint tax return, each spouse is responsible for the entire amount of taxes owed and other charges. However, if your spouse has included incorrect or false information that results in underpayment of tax on your joint return, you may qualify for the Innocent Spouse Allocation Program.
This program lets you avoid the additional tax liabilities, penalties and interest resulting from the actions of your spouse or former spouse. You may qualify if all of the following are true:
- The underpayment of tax is the result of actions taken by your spouse.
- The additional liability must have come from an audit.
- You had no knowledge of your spouse's actions.
To participate in the program
Send a letter to the Minnesota Department of Revenue asking for help under the Innocent Spouse Allocation Program. You must:
- Indicate the year(s) for which you are seeking “innocent spouse” status.
- Explain your case and how you meet the above requirements.
- If the additional tax liability was due to an IRS audit, include a copy of the IRS report.
Mail your request letter to:
Minnesota Department of Revenue
Individual Income Tax Division
Mail Station 7701
St. Paul, MN 55146-7701
Note: If you have a federal tax liability resulting from the actions of your spouse, you must first apply for “innocent spouse” relief with the IRS. Do not contact the department until after you are approved for the federal program.
