Claiming innocent spouse relief, which applies to all joint
An election to allocate a deficiency, which applies to joint
filers who are divorced, widowed, legally separated or have
not lived together for the past 12 months.
Equitable relief, which applies to all joint filers and married
couples filing separate returns in community property states.
to request any of these kinds of relief. Publication 971 explains
these kinds of relief and who may qualify for them.
Release of Claim to Exemption for Child of Divorced or Separated