Innocent Spouse Relief

Georgia law allows relief from a Georgia liability when:

  • The liability was caused by the unreported or incorrectly reported income of a person on a joint return;
  • The person requesting relief has proof that he or she did not know, and did not have reason to know, the income was omitted or reported incorrectly; and
  • Under the circumstances, it is inequitable to hold the person responsible for tax on the unreported or incorrectly reported income
  • The person 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, contact the department at 877-423-6711 for information about submitting a relief request.

 

 

Injured Spouse Relief

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.