Innocent Spouse Tax Relief
When you file a joint tax return, both spouses are generally responsible for any taxes, penalties, and interest owed—even if only one spouse earned the income or made mistakes on the return. This can still apply after a divorce.
If you’re being held responsible for tax debt caused by your current or former spouse, you may qualify for Innocent Spouse Relief or another form of IRS relief.
Types of Relief
Depending on your situation, the IRS offers three possible forms of relief:
Innocent Spouse Relief
You may qualify if your spouse or former spouse:
- Failed to report income
- Claimed deductions or credits they weren’t entitled to
- Reported incorrect information on a joint tax return
To qualify, you generally must show that you didn’t know—and had no reason to know—about the mistake when you signed the return, and that it would be unfair to hold you responsible.
Separation of Liability Relief
If you’re divorced, legally separated, widowed, or have lived apart from your spouse for at least 12 months, you may qualify to have the tax debt divided between you and your spouse. Under this option, you’re only responsible for the portion of the tax assigned to you.
Equitable Relief
If you don’t qualify for the other two options, you may still be eligible for Equitable Relief. The IRS considers your overall circumstances, including whether it would be unfair to hold you responsible for the tax debt. This relief may also apply if the tax return was accurate but the taxes were never paid.
Important Deadlines
Time limits apply when requesting relief from the IRS. In many cases, requests for Innocent Spouse Relief or Separation of Liability Relief must be made within two years of the IRS’s first collection attempt. Other relief options may have different deadlines, so it’s important to act as soon as possible.
How We Can Help
Determining whether you qualify for Innocent Spouse Relief can be complicated. Our team will review your situation, explain your options in clear terms, prepare the required paperwork, and communicate with the IRS on your behalf.
Led by CPA Roland Zita, with the support of experienced tax resolution professionals—including Enrolled Agents—our team helps clients navigate the IRS process and pursue the relief they’re entitled to.
Schedule a free, confidential consultation to find out whether you qualify for Innocent Spouse Relief or another IRS tax relief program.