Two types of tax liability can result from being married. The first type of liability is due to a tax debt of one spouse prior to marriage. The second type is the tax liability that results because of the decision by a couple to file a joint income tax return. Both taxpayers in the second situation are jointly and individually liable for the tax and any penalties and interest due on the joint return even if they later divorce. Injured Spouse Relief or Innocent Spouse Relief? Injured Spouse relief may be requested when the IRS withholds a refund from a joint return due to the debt or obligation of only one of the taxpayers. On the other hand, Innocent Spouse relief is requested for potential relief from the liability that resulted from filing a joint return. Various criteria must be met to be eligible for such relief, and specific IRS Forms must be used to submit both types of requests.