Innocent Spouse Relief | File Innocent Spouse Tax Form

Innocent Spouse Tax Relief:  How to file Innocent Spouse Tax Form


The rules are long and complicated but do not be stuck with your spouses tax debt!

We can help fight back. Call us today and we can see if you qualify.

The New Rules to apply for Innocent Spouse tax relief can help you.

How file for innocent spouse tax relief please read below.

Free Tax Consult. Speak to a Former IRS Agents or Managers who is an expert in Innocent Spouse.


New Innocent Spouse Tax Relief

The IRS announced that it will extend help to more innocent spouses by eliminating the two-year time limit that now applies to certain relief requests.

After a thorough review:


  •   The IRS will no longer apply the two-year limit to new equitable relief requests or requests currently being considered by the agency.
  •  A taxpayer, whose equitable relief request was previously denied solely due to the two-year limit, may reapply using IRS Form 8857 Request for Innocent Spouse Relief, if the collection statute of limitations for the tax years involved has not expired.
  •   The IRS will not apply the two-year limit in any pending litigation involving equitable relief, and where litigation is final, the agency will suspend collection action under certain circumstances.

The New Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)


Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows.

In filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise as a result of the joint return even if they later divorce.

Joint and several liability means that each taxpayer is legally responsible for the entire liability. Thus, both spouses are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits.

This is also true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns.

In some cases, however, a spouse can get relief from joint and several liability.

There are three types of relief from joint and several liability for spouses who filed joint returns:

1.  Innocent Spouse Relief provides you relief from additional tax you owe if your spouse or former spouse failed to report income, reported income improperly or claimed improper deductions or credits.
2.  Separation of Liability Relief provides for the allocation of additional tax owed between you and your former spouse or your current spouse from whom you are separated because an item was not reported properly on a joint return. The tax allocated to you is the amount for which you are responsible.
3.  Equitable Relief may apply when you do not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return and generally attributable to your spouse. You may also qualify for equitable relief if the correct amount of tax was reported on your joint return but the tax remains unpaid.


Please Note:

You must request innocent spouse relief or separation of liability relief no later than 2 years after the date the IRS first attempted to collect the tax from you. For equitable relief, you must request relief during the time the IRS has to collect the tax from you.

If you are looking for a refund of tax you paid, then your request must be made within the time period for seeking a refund, which is generally three years after the date the return is filed or two years following the payment of the tax, whichever is later.


You must meet all of the following conditions to file and qualify for innocent spouse relief:


You filed a joint return that has an understatement of tax (deficiency) that is solely attributable to your spouse’s erroneous item.

An “erroneous item” includes income received by your spouse but which was omitted from the joint return. Deductions, credits, and property basis are also erroneous items if they are incorrectly reported on the joint return.


  • You must establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax, and
  • Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.


To qualify for “separation of liability relief” you must have filed a joint return and must meet one of the following requirements at the time you request relief:

1. You are divorced or legally separated from the spouse with whom you filed the joint return,
2. You are widowed or,
3. You have not been a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857 (PDF), Request for Innocent Spouse Relief


If, at the time you signed the joint return, you had actual knowledge of the item that gave rise to the understatement of tax, you may not qualify for separation of liability relief.

You may qualify for “equitable relief.” To qualify for equitable relief you must establish that, under all the facts and circumstances, it would be unfair to hold you liable for the understatement or underpayment of tax.


To seek qualify for innocent spouse relief, separation of liability relief, or equitable relief:


To seek innocent spouse relief, separation of liability relief, or equitable relief, you should submit to the IRS a completed Form 8857 (PDF), Request for Innocent Spouse Relief, or a written statement containing the same information required on Form 8857, which is signed under penalties of perjury.

If you request relief from joint and several liability, the IRS is required to notify the spouse with whom you filed the joint return of your request and allow him or her to provide information for consideration regarding your claim.


In applying to qualify for Innocent Spouse tax relief if you lived in a community property state


If you lived in a community property state and filed as “married filing separately” rather than “married filing jointly,” you might still qualify for relief.

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

Relief from joint and several liability should not be confused with an injured spouse claim. You are an “injured spouse” if you file a joint return and all or part of your share of the refund was, or will be, applied against the separate past-due federal tax, state tax, child support, or federal non-tax debt (such as a student loan) of your spouse with whom you filed the joint return.

If you are an injured spouse, you may be entitled to recoup your share of the refund.


Why use Fresh Start Tax LLC for apply for Innocent spouse tax relief.


  • We are Former IRS Agents and Managers,
  • We have worked in the local, district and regional offices of the IRS.
  • We are true IRS tax experts for Innocent Spouse Tax Relief.
  • We are comprised of Board Certified Tax Attorneys, CPAs and former IRS Agents, Managers and Instructors.
  • We have over 205 years of direct IRS tax experience and over 60 years of working experience with the Internal Revenue Service.
  • We are one of the oldest, most trusted and experienced tax firms in the tax resolution industry.
  • We are “A” Plus Rated by the Better Business Bureau and have been practicing IRS Tax Relief since 1982.
  •  We know the exact process of how to qualify for innocent spouse tax relief that can save you time and money.


Where to File to Apply for Innocent Spouse (How to apply )


If you are meeting with an IRS employee for an examination, examination appeal, or collection matter for the year you want relief, file the Form 8857 and the statement with that IRS employee.

If you are not working with an IRS employee, send the Form 8857 and the statement to the following address:

IRS – Stop 840-F
Innocent Spouse
PO Box 120053
Covington, KY 41012


Where to Mail Completed Form 8857 to Apply for Innocent Spouse Tax Relief


Processing of Forms 8857, Request for Innocent Spouse Relief, is centralized at the Cincinnati Centralized Innocent Spouse Operation (CCISO), located in Covington, Kentucky. Mail your completed Form 8857, Request for Innocent Spouse Relief, directly to:

Internal Revenue Service
Stop 840F
P.O. Box 120053
Covington, KY 41012

The length of time to process your request could increase if you mail your completed Form 8857 to any other office.

We are comprised of tax attorneys, tax lawyers, certified public accountants and former IRS agents, managers and tax instructors.

We have over 206 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.

We are tax experts in applying for innocent spouse tax relief.

To have your best shot to have successes in this area it only makes sense to use former IRS agents and instructors who taught this program at the Internal Revenue Service.


Call We Can Solve Your Tax Problem Immediately!

Member Of NSA, FICPA, NAEA, Better Business Bureau Accredited Business

: Home: The Firm: Tax Solutions: FAQs: Testimonials: Media Center: Press Releases: IRS Forms: Blog: Contact:
: Site Map: Privacy Policy:

: Immediate Representation: Received IRS Letter: Remove IRS Wage Garnishment: Remove IRS Bank Levy: Installment Agreements:
: Release Tax Liens: Unfiled Tax Returns: Negotiate Offer in Compromise: Innocent Spouse: Settle Payroll Liability / 941:
: Apply for Hardship Status: Large Dollar Cases: 165 Theft Loss Tax Deduction: Owe 401k IRS Taxes: Christian Tax Professionals:
: IRS Tax Audit: Florida Sales Tax Problems: Florida Tax Attorney: Income Tax Return Preparation:


Fresh Start Tax provides solutions to your IRS Tax Problems in South Florida including the Palm Beach, Broward and Miami-Dade Counties and the cities of:
Miami, Fort Lauderdale, West Palm Beach, Weston, Plantation, Boca Raton, Delray Beach, Hallandale, Deerfield, Pompano

Now providing Tax Solutions to Highlands County including Sebring

*Mr. Sullivan has been in private practice since 1982 in South Florida which gave roots to Fresh Start Tax LLC.
The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.

All attorneys are retained by separate engagement on all tax cases to maintain attorney client privilege.
They have the option if retaining fresh Start tax LLC by engagement or on certain cases by use of a Koval letter.
Should you have any question you can speak directly to the attorneys or lawyers themselves.
Anthony M. Verni is admitted to practice law in the state of New Jersey and licensed as a certified public accountant in the state of Illinois.
Frank Andreacchi, Ed Vecchio and Scott Szaro are no longer with the company and are pictured on our site.

Disclaimer: No Rendering of Advice - The information contained within this website is provided for informational purposes only and is not intended to
substitute for obtaining accounting, tax, or financial advice from a professional accountant. Presentation of the information via the Internet is not intended
to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this
information without seeking the service of a professional accountant. Any U.S. federal tax advice contained in this website is not intended to be used for
the purpose of avoiding penalties under U.S. federal tax law.

Accuracy of Information - While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information
contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any
errors or omissions in the content of this website or such other materials or communications. Call Fresh Start Tax at 954-492-0088.

Disclaimer of Warranties and Limitations of Liability - This website is provided on an "as is" and "as available" basis. Use of this website is at your own risk.
We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.

Links to Third Party Websites - For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not
control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and
content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

© 2016 Fresh Start Tax : All Rights Reserved :