Overview

Filing jointly usually lowers tax for many couples, but it also creates shared responsibility for any tax owed. If the IRS assesses a balance due on a joint return, it can collect the full amount from either spouse. In my practice as a CPA and financial educator, I’ve seen timely action and the right forms prevent unnecessary hardship.

Key relief and protection options

  • Innocent Spouse Relief (Form 8857): If you can show you didn’t know (and had no reason to know) about the understatement or erroneous items, you may be relieved of the tax, interest, or penalties attributable to your spouse’s actions. See the IRS page on innocent spouse relief for details (IRS) and our guide: Innocent Spouse Relief Basics.

  • Separation of (Separate) Liability & Equitable Relief: These two forms of relief are also available under the innocent-spouse rules when complete innocence can’t be shown but fairness supports relief. The IRS considers factors like knowledge, economic hardship, and whether you significantly benefited from the tax understatement (IRS).

  • Injured Spouse (Form 8379): If a joint refund is seized to pay your spouse’s separate federal or state debts (child support, student loans, past-due federal tax), you can file Form 8379 to reclaim your portion of the refund. More: Injured Spouse Claims and the IRS Form 8379 page (IRS).

  • Collection alternatives: If you and your spouse are jointly liable and relief is not available, consider payment options with the IRS — installment agreements, Offer in Compromise, or requesting Currently Not Collectible status. Each option has eligibility rules and consequences; consult IRS guidance or a tax professional.

  • Addressing refund offsets: The Treasury Offset Program can apply joint refunds to unrelated federal or state debts. If your refund was offset, review options for recovering your share and file the appropriate claim promptly. See our article on refund offsets for strategies: How Refund Offsets Affect Joint Returns and Innocent Spouse Claims.

Practical next steps (what to do now)

  1. Gather records: copies of the joint return, bank records, communications, bills, and documents showing who earned income and who controlled financial decisions. Evidence drives relief claims.
  2. Don’t ignore IRS notices: Respond by the deadline. Missing deadlines can foreclose relief options or increase collection actions.
  3. File the right form quickly: Form 8857 for innocent spouse/separate liability/equitable relief; Form 8379 for injured spouse allocation; Form 911 or a collection due process request if you need a hearing. Use Form 2848 to authorize representation if you hire a tax pro.
  4. Consider amending past returns only when appropriate. An amended return can correct errors but may affect relief claims—discuss with a tax advisor.
  5. If contacted by a revenue officer, be prepared to discuss payment alternatives and provide documentation of hardship.

Evidence that matters

  • Who had knowledge or reason to know about the income or omission.
  • Who handled the finances and whether you benefited economically.
  • Timing of the discovery and any deception or concealment.
  • Copies of returns, bank or brokerage statements, loan documents, and correspondence with the IRS.

Timing and deadlines

  • There are time limits for filing relief claims. For example, a typical innocent spouse claim must be filed within two years after the IRS begins collection against you for the tax attributable to the other spouse (check the current IRS rules and Form 8857 instructions) (IRS).
  • File an injured spouse claim (Form 8379) as soon as you learn the refund was offset; you generally have up to one year to file, but acting quickly simplifies recovery.

Common mistakes to avoid

  • Waiting too long to gather evidence or file forms.
  • Assuming filing separately after the fact eliminates prior joint liability.
  • Treating relief processes as quick fixes—some claims take months or longer to resolve.

When to hire help

If the tax amount is large, collection steps are underway, or facts are complex (e.g., divorce, commingled assets, fraud), get a CPA, enrolled agent, or tax attorney involved. In my experience, early professional help improves outcomes.

Authoritative sources and forms (current as of 2025)

  • IRS: Innocent Spouse Relief and separation/equitable relief guidance (see IRS.gov)
  • IRS: Form 8857 — Request for Innocent Spouse Relief
  • IRS: Form 8379 — Injured Spouse Allocation
  • Treasury Offset Program (Treasury/IRS): how refunds may be applied to federal/state debts

Professional disclaimer

This article is educational and based on general tax rules and my professional experience. It is not individualized tax advice. For advice specific to your situation, consult a qualified tax professional or the IRS.

Internal resources

If you want, I can summarize which specific forms and evidence you should prepare based on a short list of facts about your situation.