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Explore if you are an Eligible Innocent Spouse
Unfortunately, in marriage and life, everything is not always “Happily Ever After”. If that is the case, now what????
If you filed
- a joint return or;
- a married filing separately return while living in a community property state and your situation is not “Happily Ever After”; the IRS wants to help!
Many married taxpayers file a joint tax return because of certain benefits this filing status allows.
If you did so, you may be held responsible for monies due, even if your spouse earned all of the income – And this is true even if a divorce decree states that your spouse will be responsible for any amounts due on previously filed joint returns.
In order to qualify for Spousal Relief, you must meet certain conditions. Please continue if you are interested in exploring whether you might qualify for relief.
Did you file a joint Federal tax return AND did the IRS take your refund to satisfy your SPOUSE’S OR FORMER SPOUSE’S past due Federal tax, child support, or Federal non-tax debt, such as a student loan?
Innocent Spouse Relief
By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return.
Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse).
However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. The IRS can collect these amounts from either you or your spouse (or former spouse).
The IRS will figure the tax you are responsible for after you file Form 8857. You are not required to figure this amount.
But if you wish, you can figure it yourself. See How To Allocate the Understatement of Tax, within the Publication 971.
You must meet all of the following conditions to qualify for innocent spouse relief.
- You filed a joint return which has an understatement of tax due to erroneous items (defined below) of your spouse (or former spouse).
- You 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 (See Actual Knowledge or Reason To Know, defined below).
- Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax. (See Indications of Unfairness for Innocent Spouse Relief, later).
- A request for innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, ex-spouse, or business partner.
