Innocent spousevsInjured spouse
What it fixes
Tax due from your spouse's errors on a joint returnYour share of a joint refund taken for your spouse's debt
Form
Form 8857Form 8379
Deadline
2 years from the first IRS notice about the error3 years from filing or 2 from paying, whichever is later
The short answer
One frees you from your spouse's tax errors. The other gets your refund back.
Innocent spouse vs Injured spouse at a glance
| Innocent spouse | Injured spouse | |
|---|---|---|
| What it fixes | Tax due from your spouse's errors on a joint return | Your share of a joint refund taken for your spouse's debt |
| Form | Form 8857 | Form 8379 |
| Deadline | 2 years from the first IRS notice about the error | 3 years from filing or 2 from paying, whichever is later |
| Review time | 6 months or longer | Up to 8 weeks if filed alone |
What to know
Innocent spouse relief also covers separation of liability and equitable relief. One form asks for all three.
Injured spouse relief is for refunds taken to pay child support, federal debts or state taxes your spouse owes.
You may need both, for different years.
Innocent spouse may fit if
- The IRS says you owe more because of your spouse's errors
- You didn't know about the errors
Injured spouse may fit if
- Your joint refund was taken for your spouse's debt
- You weren't responsible for that debt
Results depend on your situation. Not every case qualifies.