Innocent Spouse Relief

If your former spouse had tax liability that you are being held responsible for, you may be eligible for Innocent Spouse Relief. First see if you meet the following criteria:

• The taxes owed are your spouse's or ex-spouse's.
• You are no longer married to that spouse.
• You thought your spouse would pay the taxes on the original return.
• You didn't know about the items changed in the audit.
• You would suffer a financial hardship if you were required to pay the tax. You would not be able to pay for basic living expenses like food, shelter, and clothing.
• You did not significantly benefit (above normal support) from the unpaid taxes.
• You suffered abuse during your marriage.

If you feel you meet these criteria, then you need to complete IRS Form 8857. You can also go to the IRS website and go to the Innocent Spouse Explorer. Just answer the questions about your situation and it will help you know if you qualify and should complete Form 8857.

If your request is denied, be sure you exercise your right to Appeal the decision. If you are not sure you should Appeal, the IRS website also has a tool to help you determine if you have grounds for an Appeal, or not.

If you do not qualify for Innocent Spouse Relief you may qualify for Relief by Separation of Liability(this separates out the amount you are responsible for) or Equitable Relief(this is for cases of unreported or under-reported income). For more details on the criteria for these types of relief, visit the IRS website.

If you are confused about your situation and which type of relief fits your situation, contact an Enrolled Agent.