How do I get innocent spouse relief from the IRS?

To get innocent spouse relief, you must file IRS Form 8857 and show that a joint tax return understated taxes due to your spouse’s errors, that you did not know or have reason to know about them, and that it would be unfair to hold you responsible. Requests generally must be filed within two years of the IRS’s first collection attempt.

Editor’s Note: This post was originally published in May 2012 and has been updated for accuracy and comprehensiveness.

If you’re facing tax debt caused by your spouse’s actions and asking yourself, “How do I get innocent spouse relief?” you’re not alone. Many taxpayers find themselves unexpectedly responsible for IRS penalties, interest, and back taxes they didn’t know about, and innocent spouse relief may provide a path forward.

So, you and your spouse filed a joint tax return. Later, you discover significant errors or omissions that resulted in a large tax bill...and you had no idea those issues existed when you signed the return. This is exactly the type of situation innocent spouse relief was designed to address.

Innocent spouse relief is an IRS provision that can protect you from being held responsible for additional taxes, interest, and penalties caused by your spouse’s (or former spouse’s) errors. It applies when you genuinely did not know, and had no reason to know, that the return contained inaccuracies. Whether you are still married, legally separated, or divorced, this relief can help ensure tax liability is handled more fairly.

While the rules can be complex, the purpose of innocent spouse relief is straightforward: to prevent you from being unfairly burdened with tax problems you didn’t create or knowingly agree to. Understanding how the process works is an important first step toward resolving the issue.

Types of Innocent Spouse Relief

The IRS offers three main types of innocent spouse relief, depending on your circumstances:

Innocent Spouse Relief applies when a joint tax return includes an understatement of tax due to erroneous items attributable to one spouse, and the other spouse did not know, or have reason to know, about the error at the time the return was signed.

Relief by Separation of Liability divides the additional tax owed between spouses or former spouses. This option may be available if you are divorced, legally separated, or have not lived with your spouse for at least 12 months before filing the request.

Equitable Relief may apply when you do not qualify for the other two options, but it would still be unfair to hold you responsible for the tax debt. This form of relief can also apply when there is an unpaid tax balance, even if there is no understatement of tax.

Who Qualifies for Innocent Spouse Relief?

To qualify for innocent spouse relief, the requesting spouse generally must demonstrate the following:

• A joint tax return was filed that understated the tax due because of erroneous items attributable to the other spouse.
• At the time the return was signed, the requesting spouse did not know, and had no reason to know, about the understatement of tax. (The IRS allows exceptions in cases involving domestic abuse or financial control.)
• Considering all the facts and circumstances, it would be unfair to hold the requesting spouse liable for the additional tax.

How Do You Apply for Innocent Spouse Relief?

To apply, you must file IRS Form 8857, Request for Innocent Spouse Relief. This form tells the IRS why you believe you qualify and outlines your circumstances. The IRS will review your request, notify the other spouse as required by law, and evaluate all relevant facts before making a determination.

Proving You Meet the Requirements

One of the most challenging parts of obtaining innocent spouse relief is proving that you qualify. The IRS looks closely at whether you had knowledge of, or benefited from, the tax issues. This often includes reviewing whether you:

• Had access to or control over joint bank accounts
• Benefited from unreported income or an inflated lifestyle
• Were involved in your spouse’s business or financial decisions

In short, you must show that you had no meaningful involvement and no reasonable opportunity to know about the tax errors. If domestic abuse or financial control played a role, the IRS may give special consideration to your situation, even if you were aware of inaccuracies on the return.

Timing is also critical. In most cases, innocent spouse relief must be requested within two years of the IRS’s first attempt to collect the tax. Supporting documentation (such as financial records, written communications, and evidence of abuse or coercion) can significantly strengthen your claim.

Why Professional Help Matters

Innocent spouse relief cases are highly fact-specific and governed by detailed IRS rules. A misstep in how your claim is presented, or missing documentation, can lead to a denial, even if relief should apply. Working with an experienced tax resolution professional can help ensure your request is properly prepared, supported, and positioned for the best possible outcome.

Get Help with Innocent Spouse Relief

Innocent spouse relief exists to protect taxpayers who are unfairly burdened with IRS debt caused by a spouse’s actions. If you’re wondering how to get innocent spouse relief or whether you qualify, speaking with a knowledgeable tax resolution professional can provide clarity and peace of mind. With the right guidance, you may be able to resolve back taxes for a debt you were never responsible for creating.