How to Apply for Innocent Spouse Relief When a Joint Return Created a Tax Bill

How do you apply for Innocent Spouse Relief after a joint return creates a tax bill?

If a joint return created a tax bill you did not cause or know about, Innocent Spouse Relief can remove your liability for the portion of the tax attributable to your spouse’s errors. This guide explains the three relief types, the evidence the IRS wants, how to file Form 8857, timing rules, real-world strategy, and what to expect after you file. It is based on IRS guidance and my 15+ years working with clients on these claims.

Quick overview: three types of relief

• Innocent spouse relief (IRC 6015(b)): Relief from liability for understatement or omitted items caused by the other spouse. Generally requires filing within two years of the IRS first attempting collection against you.
• Separation of liability (IRC 6015(c)): The tax is allocated between spouses for periods after separation or divorce; useful when you qualify for allocation rather than full relief.
• Equitable relief (IRC 6015(f)): A broader fairness-based remedy available when (b) or (c) relief isn’t available. Equitable relief can be requested at any time but is evaluated on multiple factors.

See the IRS overview for these categories for official definitions (IRS: Innocent Spouse Relief). [https://www.irs.gov/individuals/innocent-spouse-relief]

Who qualifies (eligibility checklist)

You should consider filing if all of the following generally apply:

• You filed a joint return that resulted in the tax liability.
• The liability arises from a spouse’s misreported income, omitted income, inflated deductions, or erroneous credits.
• You did not know (and had no reason to know) about the item when you signed the return.
• You will suffer economic hardship if held liable, or you did not benefit from the error.
• For 6015(b)/(c) relief, you generally must file Form 8857 within two years after the IRS first attempted to collect the tax from you (see IRS guidance). For 6015(f) equitable relief, there is no strict two-year deadline, though timeliness and other factors matter.

Refer to FinHelp’s timing guide for more on deadlines and practical timing considerations: When to File an Innocent Spouse Relief Claim.

Step-by-step: How to apply (practical process)

1. Pause collection panic and gather documents

• Collect the joint return(s) in question, IRS CP/CPN notices, bank and brokerage statements, paystubs, canceled checks, and any communications showing you lacked knowledge or control over the items.
• Keep copies of correspondence from the IRS (notices and letters) and your spouse’s financial records if accessible.

1. Complete Form 8857 (Request for Innocent Spouse Relief)

• Form 8857 starts the formal process; include an explanation and attach supporting documentation.
• Form 8857 is available and explained on IRS pages; follow the latest instructions for where to mail it. In many cases, Form 8857 must be filed on paper using the address in the form instructions (see IRS: Form 8857).
• FinHelp’s walkthrough and checklist can help: Filing an Innocent Spouse or Equitable Relief Claim: Strategy and Evidence Checklist.

1. Submit the form and request a stay if necessary

• Filing Form 8857 does not automatically stop collection activity in every case. If you face an immediate levy or are in a hardship, ask the IRS for a collection hold or seek help from a tax professional or the IRS Revenue Officer assigned to the case.

1. IRS review and interview

• The IRS will acknowledge receipt, open a case file, and request additional documents if necessary (you may receive Letter 3179 requesting documentation). They typically interview both spouses separately when possible.

1. Decision, appeal, or next steps

• If relief is granted, the IRS will remove your liability for the portion covered. If denied, you can appeal the decision through the IRS Office of Appeals and provide additional evidence.

What evidence matters most

The IRS evaluates both objective facts and credibility. Useful evidence includes:

• Copies of the joint return and amended returns if any were filed.
• Employer paystubs, W-2s, 1099s, or statements showing the source of income.
• Bank and brokerage records that show who controlled household funds.
• Canceled checks, credit card statements, bills, and receipts proving you didn’t benefit from the item.
• Written communications, emails, or admissions from the other spouse related to the error.
• Divorce decrees, separation agreements, or affidavits if applicable.

Documentation that separates who controlled the money is especially persuasive in my experience; the IRS focuses on whether you had knowledge or reason to know and whether you benefited.

Timing and typical response times

• File Form 8857 as soon as you learn of the liability. For 6015(b)/(c) claims, the two-year filing window after the IRS first attempted collection is strict in many cases; missing it can disqualify you from those forms of relief.
• Equitable relief (6015(f)) may be available beyond that time window but has different tests.
• Typical IRS processing time for an innocent spouse claim ranges from 6 to 12 months; complex cases can take longer.

Differences from injured spouse and Form 8379

Innocent Spouse Relief is about removing liability for tax owed due to another spouse’s actions. It differs from an injured spouse claim (Form 8379), which allocates a refund when a joint refund is seized to pay the other spouse’s past-due federal debts. If you’re facing a refund offset rather than an assessed liability, consider Form 8379 (Injured Spouse) instead. See FinHelp’s guide: Form 8379 vs. Innocent Spouse Relief.

Common mistakes and how I avoid them in practice

• Waiting too long. In my practice I advise clients to act immediately—delay often kills eligibility for 6015(b)/(c).
• Filing without evidence. I instruct clients to assemble a clear timeline and documentary proof before submitting Form 8857.
• Confusing injured spouse and innocent spouse claims. Use the correct form for your situation; filing the wrong claim wastes time.
• Talking to the IRS without preparation. Requesting help from a tax advisor before interviews reduces risk and improves outcomes.

What to expect if your claim is denied

• You will receive a written denial with appeal instructions. Appeals go to the IRS Office of Appeals, where you can present additional facts and legal arguments.
• If collection action is ongoing, consult a practitioner about requesting a Collection Due Process (CDP) hearing or exploring other relief or payment options while pursuing appeals.

Real-world examples (anonymized)

• Example 1: A client was unaware her spouse failed to report freelance income. We assembled banking and contractor invoices showing the spouse’s control of the funds, filed Form 8857 promptly, and the IRS granted full innocent spouse relief for the year in question.

• Example 2: A separated taxpayer sought relief years after collection attempts; 6015(b) was time-barred, but we pursued equitable relief (6015(f)). The IRS considered the timing, economic hardship, and whether the claimant benefited. The outcome was a partial allocation under 6015(c).

These examples show why early action and documentation matter.

Practical tips before you file

• Make a copy of everything you send to the IRS and keep a master evidence folder.
• If you can, get a signed statement from the other spouse admitting the error—this can be powerful but is not always available.
• Consult a qualified tax professional or attorney if large sums or criminal issues (fraud/intent) may be involved.
• Consider financial relief options (offers in compromise, installment agreements) as a backup while your innocent spouse claim is pending.

Trusted sources and further reading

• IRS: Innocent Spouse Relief (official guidance) — https://www.irs.gov/individuals/innocent-spouse-relief
• IRS: About Form 8857 — https://www.irs.gov/forms-pubs/about-form-8857
• FinHelp: Filing an Innocent Spouse or Equitable Relief Claim: Strategy and Evidence Checklist — https://finhelp.io/glossary/filing-an-innocent-spouse-or-equitable-relief-claim-strategy-and-evidence-checklist/
• FinHelp: When to File an Innocent Spouse Relief Claim — https://finhelp.io/glossary/when-to-file-an-innocent-spouse-relief-claim/

Professional disclaimer: This article is educational and does not constitute legal or tax advice. Circumstances vary—consult a tax attorney or enrolled agent to apply rules to your case.

If you’d like, I can help outline the documents you’ll need for Form 8857 and draft a one-page timeline you can use when you call the IRS or meet with an advisor.