When filing a tax return with the status married filing joint, both spouses are jointly and severally liable for the entire tax associated with that return. Innocent Spouse Relief may be an option for a spouse who later determines that the other spouse falsely represented their income, embezzled funds, took false business expense deductions, etc. Innocent Spouse Relief must be filed less than 2 years after the IRS first conducts collection activity. Injured Spouse Relief is available for a married taxpayer filing a joint tax return when all or part of his or her portion of a refund on the joint return has been or will be applied to his or her spouse’s legally enforceable debt, such as past-due federal income taxes, child support, or student loans. The injured spouse may receive his or her share of the joint refund.