Innocent Spouse Relief Guide
You signed a joint return. Your spouse cheated on the taxes. The law says you should not have to pay for it.
When you file a joint return, both spouses are jointly and severally liable for the entire tax. That means the IRS can collect the full amount from either spouse, regardless of who earned the income or who made the error. IRC §6015 provides three forms of relief from that liability.
Traditional Innocent Spouse Relief — §6015(b)
You must show that your spouse (or former spouse) had an erroneous item on the return, you did not know and had no reason to know about the understatement, and it would be unfair to hold you liable. This applies to understatements — situations where the return was wrong and additional tax was assessed.
Separation of Liability — §6015(c)
Available if you are divorced, legally separated, or have lived apart for 12 months. The tax liability is allocated between the spouses based on who was responsible for each item. You are only liable for your share. This is mechanical — it divides the tax, not the blame.
Equitable Relief — §6015(f)
This is the catch-all. If you do not qualify under (b) or (c), the IRS can still grant relief if it would be inequitable to hold you liable. Rev. Proc. 2013-34 lists the factors: marital status, economic hardship, knowledge or reason to know, legal obligation of the other spouse, significant benefit from the understatement, and compliance history.
Equitable relief is the most commonly granted form. File Form 8857 to apply. The CSED is tolled while your claim is pending. We have handled hundreds of innocent spouse cases.
Tax attorney Darrin Mish has spent 32 years getting taxpayers out of IRS trouble. Free consultation — no obligation.
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