Innocent Spouse Relief

You Are NOT Responsible for the Misdeeds of Your Spouse… If You Know What Steps to Take.

You’re in luck! The IRS has provisions for an “Innocent Spouse”.

“Innocent Spouse Relief provides you relief from additional tax you owe if your spouse or former spouse failed to report income, reported income improperly or claimed improper deductions or credits.” – IRS Topic 205

Under certain circumstances, you may be resolved of any misdeeds of a spouse or former spouse involving income tax fraud.

Most married couples file their tax returns jointly. There are certainly benefits to this, but if there were certain “errors” or “mistakes” on your joint return and it was your (present or former) spouse’s fault, you could be in luck. There are provisions in the Tax code that will let you out of a tax burden that was not your fault. But, it will need to be proven. We can help.

To ensure yourself the best possible outcome, it is best to take action as soon as you realize there is a problem.

We can review your situation and help you determine your options and file for Innocent Spouse Relief when necessary.

Frequently Asked Questions - Innocent Spouse Relief

What is Innocent Spouse Relief?

Innocent Spouse Relief allows a taxpayer to be relieved of joint tax liability when a spouse or former spouse improperly reported income, claimed improper deductions/credits, or underpaid tax on a joint return.

Authority: Internal Revenue Code (IRC) § 6015.

When a joint return is filed, both spouses are generally jointly and severally liable for the full tax debt.

What does "joint and several liability" mean?

When you file a joint tax return:

Each spouse is legally responsible for the entire tax liability.
The IRS can collect the full amount from either spouse.

Relief provisions exist to prevent inequitable outcomes.

What are the three types of relief available?

Under IRC § 6015, there are three categories:

1. Innocent Spouse Relief (§ 6015(b))

Applies when:

There is an understatement of tax due to the other spouse’s erroneous items.
You did not know and had no reason to know about the error.
It would be unfair to hold you liable.

2. Separation of Liability Relief (§ 6015(c))

Available if:

You are divorced, legally separated, or not living together for at least 12 months.
Liability is allocated between spouses.

3. Equitable Relief (§ 6015(f))

Applies when:

You do not qualify under (b) or (c).
It would be inequitable to hold you responsible.
Often used in underpayment cases.

What is the different between understatement and underpayment?

Understatement: The tax was reported incorrectly (e.g., omitted income, inflated deductions).
Underpayment: The tax was correctly reported but not paid.

Innocent Spouse Relief (§ 6015(b)) typically applies to understatement cases. Equitable relief (§ 6015(f)) may apply to underpayment cases.

What must I prove to qualify for Innocent Spouse Relief?

Generally, you must show:

A joint return was filed.
The tax deficiency is attributable to your spouse’s erroneous items.
You did not know and had no reason to know of the error.
It would be inequitable to hold you liable.

The IRS evaluates knowledge, financial benefit, marital status, hardship, and compliance history.

Is there a deadline to apply?

Yes.

For § 6015(b) and (c), the request must generally be filed within 2 years of the IRS’s first collection action.
For equitable relief under § 6015(f), the IRS may allow longer periods (often within the collection statute).

Requests are made using Form 8857.

When should I seek professional assistance?

Professional evaluation is recommended if:

You receive notice of joint liability you believe is unfair.
Collection activity has begun.
The liability stems from omitted income or improper deductions by your spouse.
Abuse or financial manipulation was involved.
You are divorced or in separation proceedings.

Timely filing is critical to preserve rights.

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