Innocent Spouse Relief

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Tax Solutions

When married couples file joint returns, both spouses are fully liable for everything on the return—even if only one spouse earned income or made errors.

This ‘joint and several liability’ gives the IRS the right to collect the full amount from either person.

Even divorce doesn’t automatically change this. But relief options exist when one spouse was unaware of the other’s tax problems.

Innocent Spouse Relief

Innocent spouse relief releases you from joint responsibility when you didn’t know—and had no reason to know—about your spouse’s understatement of tax. You must demonstrate that nothing about your spouse’s actions would make a reasonable person suspicious. For example, a spouse who could afford lavish vacations while reporting modest income would raise reasonable suspicion.

Separation of Liability Relief

Separation of liability relief is specifically for separated or divorced couples. It allocates tax responsibility based on which spouse caused the problem. To qualify, you generally need to be divorced, legally separated, or living apart when you request relief. This relief is often easier to obtain than traditional innocent spouse relief because you don’t have to prove you had no reason to know about discrepancies.

Equitable Relief

Equitable relief is a safety net when you don’t qualify for other options but holding you responsible would be unfair. The IRS considers whether you would face financial hardship, whether you were misled or pressured by your spouse, and whether you received any significant benefit from the unpaid taxes. A history of abuse affecting your ability to question the return is also considered.

How I Help with Spousal Relief Claims

I evaluate your situation to determine which type of relief offers the best chance of success. The IRS is quite strict about granting these protections—I’ve seen few successful traditional innocent spouse claims. But separation of liability and equitable relief often provide realistic paths to resolution.

All spousal relief requests use Form 8857 and must be filed within two years of receiving IRS notice about the taxes at issue. The IRS will notify your spouse or ex-spouse, who has the right to participate in the process.

If you’re facing liability for your spouse’s or ex-spouse’s tax problems, contact Boss Tax Law to explore your relief options.