If your spouse intentionally underreported income or claimed fraudulent deductions or credits on your joint tax return without your knowledge, you may be entitled to innocent spouse relief from the additional taxes attributed to this action.
If you file a joint return and your spouse brought into your marriage outstanding tax liabilities (or certain other liabilities) 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.
