Innocent Spouse Relief

Innocent Spouse Relief is a provision in the U.S. tax code that allows a person to be relieved of responsibility for paying taxes on a joint tax return if they did not know, and had no reason to know, that their spouse or former spouse understated the taxes due on the return.

To be eligible for Innocent Spouse Relief, the individual must have filed a joint tax return with a spouse or former spouse and must not have had knowledge or reason to know of any understated taxes on the return at the time it was filed.

To apply for Innocent Spouse Relief, the individual must file Form 8857, Request for Innocent Spouse Relief, with the IRS. The form can be found on the IRS website and must be filed within two years of the date the IRS first attempted to collect the taxes from the individual.

If your request for Innocent Spouse Relief is denied, you will remain responsible for paying the taxes, interest, and penalties on the joint return that are associated with the understated taxes. You may have the option to appeal the decision or seek relief under other provisions of the tax code.

Yes, you can apply for Innocent Spouse Relief if you are divorced or separated from your spouse. However, the relief is only applicable to taxes owed on joint tax returns filed while you were married.