What It Is
Innocent spouse relief frees you from tax that came from a joint return when the understatement was your spouse's or former spouse's doing, through unreported income or improper deductions you did not know about. There are three kinds: innocent spouse relief, separation of liability, and equitable relief, each with its own conditions. Timing matters, since some types must be requested within two years of the first collection action while equitable relief allows a longer window. The law requires the IRS to contact the other spouse and let them take part, so this is not a private filing.
Is This You?
- The returns at issue were filed jointly
- The understatement is the other person's doing
- You did not know and had no reason to know about it
- Holding you responsible would be unfair
What You Can Do
These are the steps that move this forward. Work through them in order.
- Confirm the returns were filed jointly
- Identify what the other person did and what you did not know
- Check the timing for the type of relief you need
- Gather proof of your finances and the circumstances
- Complete Form 8857
- Understand the other spouse will be notified and can respond
Get the Innocent Spouse Relief Checklist
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Want the Full Walkthrough?
Innocent Spouse Relief Guide
Which of the three relief types fits, Form 8857, and the factors the IRS weighs.
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