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Fresh Start Program

Innocent Spouse Relief

If you're dealing with tax debt due to your spouse's or former spouse's incorrect tax reporting, you may qualify for IRS Innocent Spouse Relief — protecting you from liability caused by their fraudulent or negligent tax mistakes.

Key Insights

Innocent Spouse Relief may apply to individuals who did not know of errors on a jointly filed tax return
Injured Spouse Relief may allow you to recover your portion of a tax refund applied to your spouse's debt
Separation of Liability Relief may apply if you're divorced, separated, or no longer living together
Equitable Relief may be available if you do not qualify for other forms of relief and it would be unfair to hold you liable

Innocent Spouse Relief vs. Injured Spouse Relief

Innocent Spouse Relief

Purpose

Relieves you from tax liability caused by your spouse's errors or fraud

Who Qualifies

Taxpayers unaware of their spouse's incorrect reporting on a joint return

IRS Form

Form 8857

Filing Deadline

Within 2 years of IRS collection attempts

Injured Spouse Relief

Purpose

Recovers your portion of a refund seized for your spouse's separate debt

Who Qualifies

Taxpayers whose refund was taken for their spouse's separate debts

IRS Form

Form 8379

Filing Deadline

Within 3 years of the original filing date OR 2 years of the tax payment

Innocent Spouse Relief Eligibility

  • You filed your tax return jointly
  • Your spouse filed the joint return improperly or it displays an understatement of tax due to erroneous items
  • Upon signing the return, you did not know that your spouse filed incorrectly
  • Under specific conditions, being held responsible for unpaid taxes would be unfair

Injured Spouse Relief Eligibility

  • You filed your tax return jointly
  • Your tax refund was used for your spouse's debt
  • You were not responsible for your spouse's debt

Additional Types of Innocent Spouse Relief

Separation of Liability Relief

If you are no longer married or living with your former spouse, this relief divides any additional taxes due between you and your spouse based on your separate income and assets. You won't qualify if you had actual knowledge of the tax errors when signing the return.

  • You and your spouse filed a joint tax return
  • Errors on the return resulted in understated taxes
  • You were not aware of the errors
  • You are divorced, legally separated, widowed, or have been living apart for at least 12 months

Equitable Relief

A safety net for individuals ineligible for either innocent spouse relief or separation of liability relief. This provides tax debt relief if the IRS determines that holding you responsible for your spouse's understated or underpaid taxes is unfair.

  • You and your spouse filed a joint tax return
  • Innocent Spouse Relief or Separation of Liability did not apply
  • You never transferred assets with the intent to evade taxes or commit fraud
  • Based on your complete situation, it would be unjust to hold you liable

How to Apply for Spouse Tax Relief

  1. 1
    Gather documentation supporting your claim that you were unaware of errors on the joint tax return
  2. 2
    Complete IRS Form 8857 (Innocent Spouse Relief) or IRS Form 8379 (Injured Spouse Relief)
  3. 3
    Include supporting documents such as financial records, correspondence, and evidence of your lack of knowledge
  4. 4
    Submit the form to the IRS and retain copies for your records
  5. 5
    Continue filing and paying your current taxes while awaiting the IRS decision

Tax Relief for Victims of Domestic Abuse

If you knew about errors on the return, you may still be eligible for tax relief if you were a victim of domestic abuse or violence before signing the tax return, you did not object to the items on the return out of fear, or you were pressured or threatened to sign the joint return.

Frequently Asked Questions

You Shouldn't Pay for Someone Else's Tax Mistakes

Find out if you qualify for Innocent Spouse Relief in a free consultation with AwayTax.

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