innocent spouse

noun
\ -ˈspau̇s\

Legal Definition of innocent spouse

: a spouse who may be relieved of liability for taxes on an amount of income that the other spouse failed to include on a joint return filed with the Internal Revenue Service

Note: In order to be relieved of tax liability, the innocent spouse must prove that the other spouse omitted the amount of income, that he or she did not know and had no reason to know that the income had been omitted, and that it is unfair under the circumstances to hold the innocent spouse liable.

Comments on innocent spouse

What made you want to look up innocent spouse? Please tell us where you read or heard it (including the quote, if possible).

WORD OF THE DAY

involving a confidence or trust

Get Word of the Day daily email!

Test Your Vocabulary

Word Puzzles

  • alt 57589b2b4c6a3
  • Which answer pairs best with each of the following words? living, estate, club, music, road, mile
Spell It

Can you spell these 10 commonly misspelled words?

TAKE THE QUIZ
Add Diction

Test Your Knowledge - and learn some interesting things along the way.

TAKE THE QUIZ
Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!