PA-971 - Request for Relief from Joint Liability

INTRODUCTION

Many married taxpayers file joint tax returns. However, filing a joint tax return makes both you and your spouse legally responsible for the

entire tax liability even if the other spouse earned all the income or claimed improper deductions or credits. This is called joint and several

liability. Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability, interest,

penalties, and other charges the Department determines to be due.

In some cases, a spouse (or former spouse) who filed a joint return and has an outstanding liability will be relieved of the tax, interest, and

penalties attributable to the joint tax return. Three types of relief are available to married persons who filed a joint return:

1. Understatement of Tax

Duress. If you are a victim of domestic abuse and can demonstrate that you involuntarily executed a return as a result of that abuse, you do

not claim relief as described in this publication. Please contact the Department’s Taxpayers’ Rights Advocate for further instructions.

Note: The duress must be directly connected with the signing of the joint return.

Relief from Joint Liability

(Innocent Spouse Relief)

For additional information or to obtain forms: