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.