What Is Innocent Spouse Relief?

Three forms of innocent spouse relief exist: (1) Classic Innocent Spouse Relief (IRC §6015(b)) — for erroneous items attributable to the other spouse, available when the requesting spouse did not know and had no reason to know; (2) Separation of Liability Relief (§6015(c)) — available to divorced or separated spouses, allocates joint liability based on each spouse's actual items; (3) Equitable Relief (§6015(f)) — a catch-all for situations where strict relief standards aren't met but it would be inequitable to hold the requesting spouse liable. To qualify for classic relief: there must be a joint return; an understatement of tax attributable to the other spouse's erroneous items; the requesting spouse did not know and had no reason to know; and it would be inequitable to hold them liable. The request is filed using Form 8857 (Request for Innocent Spouse Relief). The IRS notifies the other spouse, who may participate in the process.

Joint and several liability on a joint return means the IRS can collect the full balance from either spouse — regardless of who earned the income or who made errors on the return. If you are facing a tax bill arising from a spouse's or former spouse's activities that you were unaware of, innocent spouse relief may eliminate or reduce your personal liability. A tax professional can evaluate your eligibility and file the relief request.