Spousal Tax Relief FAQs

You may qualify for innocent spouse relief if
• you filed a joint tax return which has an understatement of tax (i.e. taxes were underpaid) due to erroneous reporting by your spouse.
• you can establish at the time the joint return was filed you did not know there was an understatement of tax
• taking into account all the facts and circumstances if would be unfair to hold you liable for the understatement of tax
• you and your spouse did not transfer the property to one another to defraud the IRS or any other party.

Yes. If the statutory conditions are not met the IRS may deny an injured spouse claim.

Yes, a spouse may also be responsible to the IRS for understatement of taxes by another spouse depending on the factual circumstances.

You may request innocent spouse relief by completing IRS Form 8857 and sending it to the IRS.

Many married couples file joint tax returns. The innocent spouse rule provides a spouse may be relieved of the tax, interest, and penalties on a joint tax return if there was a filed joint tax return, the joint tax return understated income, and the innocent spouse did not know nor have reason to know of the understatement.

Possibly. It depends on your state of residence.