A wife and husband filed a joint return and got a huge tax amount payment due to an early withdrawal of 401K. The wife didn't know about the withdrawal at the time of filing the tax return. They still have tax liability.  Now, they are separated but they haven't filed for divorce yet. The wife wants to file a separate tax return and use the Innocent Spouse Relief form in order to be waived of the tax liability and get her full refund.

 

Please let me know whether the steps above will help her or she has to follow another venue and how she can be relieved from the old liability.