You may be entitled to innocent spouse relief from additional taxes if your spouse intentionally underreported income or claimed fraudulent deductions (or credits) on your joint tax return without your knowledge.
If you file a joint return and your spouse had unpaid tax liabilities (or certain other liabilities) before your marriage and the state has seized part or all of your refund to cover these prior liabilities, you may be entitled to injured spouse relief and receive part or all of the refund.
