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Innocent Spouse Relief
Separate Your Tax Liability from Your Spouse or Former Spouse
When you file a joint return, both spouses are jointly and severally liable for the entire tax liability — even if only one spouse earned the income or caused the understatement. Innocent spouse relief provides a path to separate that liability.
Three Forms of Relief
Innocent Spouse Relief (IRC §6015(b))
The most common form. Available when there is an understatement of tax on a joint return attributable to erroneous items of the other spouse, and the requesting spouse did not know and had no reason to know about the understatement at the time the return was signed.
- Joint return must have been filed
- Understatement attributable to other spouse's erroneous items
- No actual or constructive knowledge of the understatement
- Inequitable to hold requesting spouse liable
Separation of Liability (IRC §6015(c))
Allocates the understatement between the spouses based on each spouse's items. Available to divorced, legally separated, or widowed spouses, or spouses who have not lived together for the 12 months before the request. The requesting spouse is liable only for their allocated share.
- Must be divorced, separated, or widowed
- Or not lived together for 12 months
- Allocates liability based on each spouse's items
- Actual knowledge of the item bars relief for that item
Equitable Relief (IRC §6015(f))
Available when the requesting spouse does not qualify for innocent spouse relief or separation of liability, but it would be inequitable to hold them liable. Also available for underpayments (not just understatements) — the only form of relief that covers a properly reported but unpaid liability.
- Available when other forms of relief do not apply
- Covers both understatements and underpayments
- IRS considers all facts and circumstances
- Marital status at time of request is a factor
Two-year deadline for innocent spouse relief
For innocent spouse relief and separation of liability, the request must be filed within two years of the first IRS collection activity against the requesting spouse. Equitable relief requests do not have the same two-year limitation. Missing the deadline can permanently bar relief.
How to Request Relief
Innocent spouse relief is requested on Form 8857. The IRS notifies the other spouse of the request and gives them an opportunity to respond. The IRS then evaluates the request based on all facts and circumstances, including the requesting spouse's knowledge, financial situation, and the nature of the erroneous items.
If the IRS denies the request, the taxpayer can petition the Tax Court for review — even if no deficiency has been assessed.
You Should Not Be Liable for Someone Else's Tax Mistakes
Innocent spouse relief has strict deadlines and eligibility requirements. We evaluate your situation and prepare the Form 8857 request with the documentation needed to support your case.
No resolution strategy is recommended until we have reviewed your transcripts and financial position. Eligibility depends on your specific facts.