Innocent spouse relief is a form of liability relief available to taxpayers who meet specific criteria. If approved, it removes the joint liability for the taxes attributable to your spouse’s or former spouse’s misstatements. However, the application process is complex, and the IRS requires detailed documentation to prove your case.

Eligibility for innocent spouse relief depends on several factors, including whether:

• The error was solely attributable to your spouse or ex-spouse.
• You had no reason to know about the error when you signed the return.
• Holding you liable would be unfair based on the circumstances.

If you don’t qualify for innocent spouse relief, you may still be eligible for equitable relief, another type of spouse relief that applies in broader situations where joint liability creates an inequitable outcome. Our experienced tax attorneys can help determine which type of relief is right for your situation.

The process begins by filing a Request for Innocent Spouse Relief with the IRS using Form 8857. This form requires detailed information about your financial situation, your knowledge of the tax return, and any documentation that supports your claim. The IRS will review your request and may require additional evidence or an interview before making a decision.

A divorce decree proclaiming that one spouse is responsible for any amounts due on previously filed joint returns doesn’t hold any weight with the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.

But there are three types of relief that non-liable spouses can potentially qualify for.

• Innocent Spouse Relief

• Separation Of Liability

• Equitable Relief