Innocent Spouse Relief: How to Get Out of Your Spouse's Tax Debt

If you filed a joint tax return and your spouse (or former spouse) understated income or claimed false deductions, you may be on the hook for their mistakes. Innocent spouse relief can free you from that liability.

Why Joint Filing Creates Problems

When you sign a joint tax return, both spouses are "jointly and severally liable" for the entire tax debt. This means the IRS can pursue either spouse for the full amount, regardless of who earned the income or made the error.

This becomes particularly problematic in cases of:

• Divorce or separation
• Domestic abuse
• One spouse running a business the other knew nothing about
• Hidden income or assets

Three Types of Relief

1. Innocent Spouse Relief (IRC 6015(b))

You may qualify if:

• You filed a joint return
• There is an understatement of tax due to your spouse's erroneous items
• You did not know, and had no reason to know, about the understatement
• It would be unfair to hold you responsible

2. Separation of Liability (IRC 6015(c))

Available if you are:

• Divorced or legally separated
• Widowed
• Not a member of the same household for the past 12 months

This allocates the tax liability between you and your spouse based on who was responsible for each item.

3. Equitable Relief (IRC 6015(f))

If you do not qualify for the first two options, you may still get relief if:

• It would be inequitable to hold you liable
• You meet certain conditions (did not know, no benefit, compliance history, etc.)

The IRS considers factors like:

• Marital status
• Economic hardship
• Knowledge of the error
• Legal obligation of the other spouse
• Significant benefit from the unpaid tax
• Compliance with tax laws
• Mental or physical health

How to Apply

File Form 8857

Request for Innocent Spouse Relief. Include:

• Your situation in detail
• Supporting documents
• Why you did not know about the error

Deadline

You must file within 2 years of the IRS's first collection activity. For equitable relief, there is no fixed deadline, but earlier is better.

The IRS Will Contact Your Spouse

The IRS is required to notify your current or former spouse and give them an opportunity to respond. This cannot be waived.

Tips for a Successful Claim

1. Document everything: Keep records of your financial arrangement during the marriage
2. Show lack of knowledge: Demonstrate you had no reason to know about the errors
3. Establish independence: Show your finances were separate or that you were not involved in business decisions
4. Get professional help: Innocent spouse cases are complex and emotionally charged

Find Help

If you believe you qualify for innocent spouse relief, find a tax professional near you who has experience with these cases. This is a specialized area where expertise matters.