Innocent spouse relief can free you from tax your spouse or ex owes because of errors on a joint return that you did not know about. You ask for it with Form 8857.
Who it fits
People who filed jointly and later found out their spouse left out income or claimed false deductions.
- Who it fits
- Joint filers
- Cost
- No fee. File Form 8857 within 2 years of the first IRS notice about the error.
- IRS form
- Form 8857
What to know first
When you file jointly, you are both on the hook for the tax, even after a divorce, and even if a divorce decree says your spouse must pay.
If you knew, or a reasonable person would have known, about the errors, you usually can't get this relief.
Form 8857 covers innocent spouse relief, separation of liability and equitable relief. The IRS picks the one that fits.
Ask within 2 years of getting an IRS notice of an audit or tax due because of an error on your return.
If you were abused and signed because you were pressured or afraid, you may still get relief even if you knew.
The IRS may take 6 months or longer. It will also contact your spouse or ex. Keep filing and paying as usual while you wait.
Common questions
Can I get relief for my own income?
No. Innocent spouse relief only covers tax on your spouse's income from work or self employment. It does not cover business taxes or trust fund penalties.
Source: IRS: Innocent spouse relief
What if a refund was taken for my spouse's debt?
That is a different form. Injured spouse relief, Form 8379, can get back your share of a joint refund taken for your spouse's debts.
Source: IRS: Injured spouse relief
Can I appeal a decision?
Yes. Both spouses can usually appeal. You must appeal within 30 days of the date on the letter.
Source: IRS: Innocent spouse relief
Results depend on your situation. Not every case qualifies.
