What Is Innocent Spouse Relief? Definition, How to Qualify

Many, or all, of the products featured on this page are from our advertising partners who compensate us when you take certain actions on our website or click to take an action on their website. However, this does not influence our evaluations. Our opinions are our own. Here is a list of our partners and here's how we make money.
What is innocent spouse relief?
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
What qualifies for innocent spouse relief?
- You must file taxes jointly.
- The error has to be attributable to the other person.
- You must prove your innocence.
- The circumstances must be compelling.
- Generally, you have to request innocent spouse relief no later than two years after the IRS started trying to collect the tax from you. (There are some exceptions.)
Innocent spouse relief form
How innocent spouse relief works
- The IRS is required to tell your spouse or ex-spouse that you requested innocent spouse relief. It will also allow your spouse to provide information regarding your claim. If you feel unsafe, you can call the National Domestic Violence Hotline at 800-799-7233 or live chat at www.thehotline.org.
- The IRS will collect the tax, interest and penalties from your spouse or ex.
- If you already paid some or all of the tax bill, the IRS will refund only the tax payments you made with your own money.
- If any part of the tax, interest and penalties doesn't qualify for innocent spouse relief, both of you are liable for that portion of the bill.
- Some taxes, such as individual shared responsibility payments and certain kinds of employment taxes, don't qualify for innocent spouse relief
.
Types of innocent spouse relief
- Separation of liability relief. The IRS divides the tax bill between you and your ex, and you each pay your own share. You have to be divorced, legally separated or widowed to qualify, and you can’t have lived with the person for the 12 months prior to your request for relief.
- Equitable relief. This may be an option if you didn’t file a joint return but are on the hook for your spouse’s error because you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington or Wisconsin), where income is considered shared. Alternatively, you might get this relief if the tax return was correct but the tax wasn’t paid.
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Innocent spouse relief vs. injured spouse relief
Article sources
- 1. Internal Revenue Service. Innocent Spouse Relief.
with LedgerWay