{
  "id": "EXCL_INNOCENT_SPOUSE_FRAUD",
  "name": "Joint Return Fraud Penalty Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Taxpayers filing joint returns where only one spouse committed fraud.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes a spouse from the 75% fraud penalty on a joint return unless some part of the underpayment was due to the fraud of that specific spouse.",
  "irc_reference": "IRC §6663(c)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}