Personal Tax -> Innocent Spouse
Relief
Innocent Spouse Relief
Innocent spouse relief is only available to someone who files a joint
return. However, spouses who did not file joint returns, but who live in
community property states, may also qualify for relief. See Publication
971 Innocent Spouse Relief (pdf) for more information on
this.
When a joint income tax return is filed, both spouses are legally responsible
for the entire tax liability. This liability also applies to any
additional tax liability that the IRS determines to be due by either
spouse. A subsequent divorce does not remove this liability, even if the
divorce decree states that your former spouse will be solely responsible for the
tax.
The objective of innocent spouse relief is to help a taxpayer who was not aware
that his or her spouse understated or underpaid an income tax liability.
Previously, there was a 2 year time limit for innocent spouse relief
requests. On July 25, 2011, the IRS announced that it has eliminated this time limit.
A taxpayer whose relief request was previously denied solely due to the
time limit may reapply using IRS Form 8857, Request for Innocent Spouse Relief
(see link below), as long as the collection statute of limitations for the tax
years involved has not expired.
Internal Revenue Service Resources:
