Innocent Spouse Program
Spouses who file a joint income tax return are both responsible for the full amount of tax, penalty, and interest owed on their return. In some situations, you may ask the Minnesota Department of Revenue to adjust your state tax liability under the Innocent Spouse Program.
This program may help you avoid additional tax liabilities, penalties, and interest if your spouse or former spouse caused them. To qualify, you must meet all of these requirements:
- You qualify for relief under Section 6015(b) or 6015(f)* of the Internal Revenue Code.
- The additional tax due resulted from an audit of a joint income tax return.
- The underpayment of tax resulted from your spouse or former spouse's actions.
- You did not know about, or benefit from, your spouse or former spouse's actions.
*Only applies to tax years 2019 and later