How to Request Innocent Spouse Relief

When couples file a joint tax return, both spouses are generally held equally liable for any tax due. However, if one spouse makes errors or conceals income that results in unpaid taxes or penalties, the other spouse might be unfairly responsible. Innocent Spouse Relief is designed to protect taxpayers who were unaware of these errors and had no reason to know about them when signing the return.

What is Innocent Spouse Relief?

Innocent Spouse Relief allows a taxpayer to request that the IRS absolve them of responsibility for additional tax, interest, and penalties arising from their spouse’s or ex-spouse’s mistakes, omissions, or fraud on a jointly filed return. It essentially means you won’t be held accountable if you had no knowledge of the issues.

Eligibility Criteria

To qualify for Innocent Spouse Relief, you must generally meet the following conditions:

• You filed a joint tax return with your spouse or ex-spouse.
• There is an understatement of tax due to erroneous items on the return caused by the other spouse.
• At the time of signing the return, you did not know, and had no reason to know, about the understatement.
• Taking responsibility for the tax would be unfair.
• You request relief within the time limits—typically within two years after the IRS starts attempting to collect the tax from you.

How to Request Innocent Spouse Relief

1. Determine your eligibility. Review the IRS requirements carefully. You can find detailed guidance in IRS Publication 971 and instructions for Form 8857.
2. Gather supporting documents. Collect copies of the joint tax return(s), any IRS notices or letters related to the issue, and documentation showing your lack of knowledge or involvement.
3. Complete Form 8857. This is the official “Request for Innocent Spouse Relief.” Answer all questions honestly and in detail.
4. Submit Form 8857 to the IRS. There is no filing fee. Send the completed form to the address listed in the form instructions—or file it electronically if available.
5. Wait for IRS review. The IRS will investigate and may contact you for more information. The process can take several months.

Other Types of Spousal Relief

The IRS also offers related relief options:

• Separation of Liability Relief: For spouses who are separated or divorced and limits tax responsibility for periods after separation. More on this is available in Separation of Liability Relief.
• Equitable Relief: For taxpayers who do not qualify as completely innocent but where fairness justifies relief. Learn more at Equitable Relief.

Tips for a Successful Request

• Act promptly due to strict deadlines.
• Provide thorough and truthful information.
• Keep meticulous records of your correspondence.
• Consider consulting a tax professional experienced with Innocent Spouse cases.

Common Questions

Can I apply if divorced or separated?
Yes. Innocent Spouse Relief is available regardless of marital status at the time of application.

What if my request is denied?
You can appeal the decision or explore other relief types like Equitable Relief.

Is there a fee to file Form 8857?
No, the IRS does not charge a fee for this application.

How long does it take for a decision?
The IRS generally takes a few months, but times may vary depending on the case complexity.

Real-World Example

Suppose you and your spouse file jointly, but your spouse fails to report additional income from a freelance job. You had no knowledge of this income. When the IRS discovers the understatement, you can apply for Innocent Spouse Relief. If the IRS approves, you will not be responsible for paying the additional tax, interest, or penalties related to that income.

Summary Table: Innocent Spouse Relief At a Glance

For the official IRS instructions and form, visit IRS Form 8857 and Instructions.

This article is designed to help you understand how to request Innocent Spouse Relief and avoid unjust tax liability due to a spouse’s errors. For personalized guidance, consult a qualified tax professional.