innocent spouse
noun
-ˈspau̇s
: 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.
Dictionary Entries Near innocent spouse
Cite this Entry
“Innocent spouse.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/innocent%20spouse. Accessed 29 Nov. 2024.
Copy CitationLove words? Need even more definitions?
Merriam-Webster unabridged
Share