Get Help With Your Innocent Spouse Claim

We offer free Innocent Spouse assessments to help you understand the strict rules of the IRS.

When you file a joint tax return, both you and your spouse are jointly and individually liable for any tax, interest, and penalties due. However, in some cases you can be relieved of your responsibility to pay if your spouse (or former spouse) improperly reported items on the tax return or omitted them entirely (without your knowledge). To start the process, you need to gather the right facts and prepare an IRS Form 8857, Request for Innocent Spouse Relief.

Innocent Spouse Relief Qualifications

To qualify for Innocent Spouse Relief, you must meet ALL the following five requirements:

• A joint return was filed for the year in which relief is requested.
• There is an understatement of tax, not attributable to you.
• You did not know and had no reason to know (knowledge) of the understatement of tax at the time the tax return was signed.
• Considering all the facts and circumstances, it would be inequitable (unfair) to hold you liable for the understatement of tax.
• Your request is made within two years from the date of the first collection activity, unless an exception applies.