IRS Innocent Spouse Relief
When you file a joint federal tax return, both you and your spouse are jointly and severally liable for any tax liabilities, interest, or penalties that arise from that return. This rule means the IRS can legally collect the entire tax liability from either spouse, even if you subsequently divorce or if one spouse earned all of the income. However, the IRS provides a relief mechanism called Innocent Spouse Relief. If you can prove that you were unaware of tax errors made by your spouse, you can qualify for relief from joint liability.
Classic Innocent Spouse Relief
Classic Innocent Spouse Relief is designed for situations where a joint tax return contains an understatement of tax due to erroneous items reported by your spouse. Erroneous items include unreported income or incorrect deductions.
To qualify, you must show that you signed the joint return without knowing, and with no reason to know, that the tax was understated. The IRS will evaluate whether it would be unfair to hold you liable based on all of the facts and circumstances.
Separation of Liability Relief
Separation of Liability Relief is available if you are divorced, legally separated, or have lived apart from your spouse for at least 12 months. Under this relief, the IRS separates the joint tax liability between you and your spouse.
Your share of the tax liability is calculated based on your individual income and deductions. You are only held liable for your allocated portion, protecting you from being held responsible for the entire tax liability created by your spouse's income.
Equitable Tax Relief
If you do not qualify for Classic Innocent Spouse Relief or Separation of Liability Relief, you can request Equitable Relief. This option applies if the tax liability was correctly reported on the joint return but left unpaid by your spouse.
To approve Equitable Relief, the IRS evaluates whether it would be unfair to hold you liable. Factors include whether you experienced spousal abuse, whether you would face financial hardship if forced to pay, and whether you received a significant financial benefit from the unpaid taxes.
Frequently Asked Questions
You must submit IRS Form 8857 (Request for Innocent Spouse Relief). The form requires detailed information about your income, assets, education, employment, and the circumstances surrounding your joint tax returns.
Yes. Under federal law, the IRS is required to notify your spouse or former spouse that you have filed a request for relief, allowing them to participate in the process and submit information if they choose.
No. A divorce decree stating that your former spouse is responsible for joint tax debts is a state court order and is not binding on the IRS. The IRS will continue to hold both spouses liable until relief is formally approved.
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