Audience: Individuals

If you were granted innocent spouse relief by the IRS, you may be eligible for relief for Maryland tax purposes. The Comptroller of Maryland does not make independent innocent spouse determinations. Therefore, you must have applied for Innocent spouse with the IRS before you can apply to the Comptroller’s Office.

Innocent spouse relief may protect you from having to pay additional taxes if your spouse understated the taxes due on your joint return and you didn’t know about the errors.

Innocent spouse relief is only for taxes due on your spouse's income from employment or self-employment. You can't claim relief for taxes due on:

• Your own income
• Household employment taxes
• Individual Shared Responsibility payments
• Business taxes
• Trust fund recovery penalties for employment taxes

You May Be Eligible for Innocent Spouse Relief If:

• You filed a joint return with your spouse
• Your taxes were understated due to errors on your return
• You didn't know about the errors
• You were granted innocent spouse relief by the IRS

Errors that cause understated taxes include:

• Unreported income
• Incorrect deductions or credits
• Incorrect values given for assets

When you file a joint tax return with your spouse, regardless of how you file, you are both responsible for the tax and any interest or penalty due.

This is true even if:

• You later divorce
• A divorce decree states that your spouse is responsible for the taxes
• Your spouse earned all the income

You are not eligible for relief in any year when:

• You signed an offer in compromise with the Comptroller’s Office
• A court made a final decision denying you relief
• You participated in a related court proceeding and didn't ask for relief
• Your liability was settled for less than the outstanding balance

How Do I Apply for Innocent Spouse:

Send a copy of the Innocent Spouse “Final Determination” you received from the IRS to:

P.O. Box 2984, Annapolis, MD 21404, Attn. Innocent Spouse Unit