Innocent spouse and injured spouse are polar opposites in terms of marital status.
Innocent spouse is generally for couples who are going their separate ways by reason of divorce or death. The non-culpable spouse may file a claim to be relieved of a prior year joint income tax liability.
Injured spouse is generally for couples who are recently married. One spouse has an unpaid liability for child support, past due federal taxes, federal non-tax debts including student loans, state tax debts or unemployment compensation due to fraud. The non-culpable spouse may file a claim to receive/recover their portion of a joint return refund.