Innocent spouse relief is a provision under Internal Revenue Code § 6015 that allows a taxpayer to be relieved of joint tax liability when their spouse or former spouse improperly reported items or omitted income on a jointly filed return. When you file a joint return, both spouses are jointly and severally liable for the full tax due, meaning the IRS can collect the entire amount from either spouse regardless of who earned the income or made the error. Innocent spouse relief exists to protect individuals who signed a joint return without knowing about the inaccuracy.
What Is Innocent Spouse Relief?
Innocent spouse relief under IRC § 6015 provides three distinct forms of protection for taxpayers who are unfairly held liable for tax errors made by a spouse. In 2021, the IRS received 26,179 innocent spouse relief requests through Form 8857 filings. Of those, only 4,807 were fully allowed, representing an approximate 18% full approval rate. The low approval rate makes proper documentation and legal representation critical to a successful claim.
Joint and several liability is the default rule for married taxpayers who file jointly. Under IRC § 6013(d)(3), both spouses are responsible for the accuracy of the return and payment of all tax shown on it, plus any additional tax the IRS later determines is due. This applies even after divorce, even if a divorce decree assigns responsibility for the tax debt to one spouse.
Who Qualifies for Innocent Spouse Relief?
The IRS provides three types of relief under IRC § 6015, each with different eligibility criteria. Tax Forgiveness Pro evaluates your situation to determine which type offers the strongest case.
According to IRS Publication 971 (Innocent Spouse Relief), the IRS weighs all facts and circumstances when evaluating equitable relief claims. The Taxpayer Advocate Service reports that equitable relief under § 6015(f) accounts for the majority of innocent spouse filings because it has the broadest eligibility criteria and no time limit for filing.
How to File for Innocent Spouse Relief
All innocent spouse claims are filed using IRS Form 8857, Request for Innocent Spouse Relief. There is no filing fee. The process involves several steps.
- 1Complete Form 8857Provide your personal information, identify the tax years for which you are requesting relief, and explain why you believe you qualify. Attach any supporting documentation.
- 2Gather supporting evidenceFinancial records, divorce decrees, correspondence showing lack of knowledge, proof that your spouse controlled the finances. The stronger your documentation, the higher your approval probability.
- 3Submit to the IRSMail Form 8857 to the IRS. The IRS will acknowledge receipt and assign your case to a revenue officer or examiner. Processing typically takes six months or longer.
- 4IRS contacts your spouseBy law, the IRS must notify your spouse or former spouse and provide an opportunity to participate. Your personal address and contact information are not shared.
- 5Receive determinationThe IRS issues a final determination letter. If denied, you have 90 days to petition the U.S. Tax Court or request review by the IRS Independent Office of Appeals.
What Is the Difference Between Innocent Spouse and Injured Spouse?
These two forms of relief address fundamentally different situations, but taxpayers frequently confuse them. Innocent spouse relief (Form 8857) applies when one spouse made an error on the joint return that the other did not know about, creating a tax liability that should not be charged to the unknowing spouse. Injured spouse relief (Form 8379) applies when one spouse's share of a joint refund is offset to pay the other spouse's past-due obligations, such as child support, student loans, or a prior-year tax balance.
The key distinction: innocent spouse deals with liability on the return itself, while injured spouse deals with the allocation of a refund. You file Form 8379 if your refund was taken, and Form 8857 if you are being held responsible for your spouse's tax errors. According to the IRS, injured spouse claims are processed within approximately 11 weeks when filed with the original return, and 8 weeks when filed after the return.
How Long Does the IRS Take to Process Innocent Spouse Claims?
The IRS typically takes six months or longer to process Form 8857 claims. Complex cases involving multiple tax years or disputed facts can take 12 months or more. During this period, the IRS may suspend collection activity on the liability in question, but this is not automatic. Tax Forgiveness Pro requests collection suspension on your behalf when appropriate and monitors your case through the entire process.
What Evidence Strengthens an Innocent Spouse Claim?
The IRS evaluates the totality of circumstances for each claim. According to Revenue Procedure 2013-34, the IRS considers seven factors when evaluating equitable relief under § 6015(f). The following types of evidence directly address those factors.
Related Resources
Innocent spouse relief is one of several IRS programs that can reduce or eliminate tax liability. For an overview of all available pathways, read our tax forgiveness program overview. If penalties were assessed on a joint return, you may also qualify for penalty abatement options independent of or in addition to innocent spouse relief. Choosing the right representation matters. Our guide on choosing a tax resolution firm explains what to look for in an attorney-backed provider. If the liability originated from a CP2000 underreported income notice, innocent spouse relief may apply if your spouse failed to report income without your knowledge.