The liability was caused by the unreported or incorrectly reported income of one individual
on a joint return;
The individual requesting relief has documentation proving that he or she did not
know, and did not have reason to know, the income was omitted or reported incorrectly;
Under the circumstances, it is inequitable to hold the requesting individual responsible
for tax on the unreported or incorrectly reported income; or
The requesting individual was granted relief from a federal tax balance under Section 6015 of
the Internal Revenue Code.
If you meet the criteria for receiving innocent spouse relief, you may contact the Department at
877-423-6711 for information about submitting a relief request.
Georgia law does not contain a provision for injured spouse relief. If you were granted injured
spouse relief by the IRS, please contact the Department at 877-423-6711 for assistance.