Innocent Spouse Relief

What is Innocent Spouse Relief?

Innocent Spouse Relief is a provision that can relieve you of responsibility for paying tax, interest, and penalties if your spouse or former spouse improperly reported items or omitted items on your joint tax return.

Types of Relief

• Innocent Spouse Relief: For errors made by your spouse
• Separation of Liability Relief: Divides the understatement of tax between you and your spouse
• Equitable Relief: When you don't qualify for the other two types but it would be unfair to hold you liable

Eligibility Requirements

To qualify for Innocent Spouse Relief, you must meet all of the following:

• You filed a joint return
• There is an understatement of tax due to erroneous items
• You can prove you didn't know and had no reason to know about the understatement
• It would be unfair to hold you liable for the tax

How to Apply

1. Complete Form 8857 (Request for Innocent Spouse Relief)
2. Provide supporting documentation
3. Submit your request to the IRS
4. Wait for the IRS to review your case
5. If approved, you will be relieved of the tax liability

Important Considerations

• You must apply within the time limit (generally 2 years after the IRS first attempts to collect the tax)
• The IRS will notify your spouse or former spouse
• Your spouse or former spouse can provide information to the IRS
• You can appeal if your request is denied
• Consider consulting a tax professional for complex cases