By Jeff Pomerantz
•
March 20, 2025
Filing a joint tax return with your spouse can simplify the tax process and often provides beneficial tax rates. However, it also means that both partners are jointly and individually responsible for the accuracy of the return and any resulting tax liabilities. This joint liability can become problematic if your spouse or former spouse has underreported income, claimed improper deductions, or committed other tax errors without your knowledge. In such cases, the IRS offers a provision known as Innocent Spouse Relief, which may relieve you from paying additional tax, interest, and penalties. What Is Innocent Spouse Relief? Innocent Spouse Relief is a provision that allows an individual to be relieved of responsibility for paying tax, interest, and penalties if their spouse (or former spouse) improperly reported or omitted items on their joint tax return. This relief is designed to protect individuals who were unaware of the inaccuracies and should not be held liable for their spouse's tax misdeeds. Who Qualifies for Innocent Spouse Relief? To qualify for Innocent Spouse Relief, you must meet the following conditions: Joint Return: You filed a joint return with your spouse or former spouse. Erroneous Items: The return has an understatement of tax due to erroneous items (unreported income, incorrect deductions, or credits) attributable to your spouse. Lack of Knowledge: 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. Inequity: Considering all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax. It's important to note that Innocent Spouse Relief is only applicable to individual income or self-employment taxes. It does not apply to other types of taxes, such as business taxes or household employment taxes. How to Request Innocent Spouse Relief If you believe you qualify for Innocent Spouse Relief, you should file Form 8857, Request for Innocent Spouse Relief , as soon as possible. This form covers all types of relief, including Separation of Liability Relief and Equitable Relief. The IRS will review your information and determine the type of relief for which you qualify. Time Frame for Filing You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you. Timely filing is crucial to ensure your request is considered. Additional Considerations Separation of Liability Relief: If you're divorced, legally separated, or not living with your spouse, you may qualify for Separation of Liability Relief, which allocates the understated tax between you and your spouse. Equitable Relief: If you don't qualify for Innocent Spouse or Separation of Liability Relief, you might be eligible for Equitable Relief if, considering all facts and circumstances, it would be unfair to hold you liable for the tax. How Shield Tax Relief Services Can Assist You Navigating the process of requesting Innocent Spouse Relief can be complex and emotionally taxing. At Shield Tax Relief Services, we specialize in assisting clients through this process by: Evaluating Eligibility: Assessing your situation to determine if you qualify for Innocent Spouse Relief or other forms of relief. Preparing Documentation: Assisting in the accurate and thorough completion of Form 8857 and gathering necessary supporting documents. Advocacy: Communicating with the IRS on your behalf to present your case effectively. Guidance: Providing ongoing support and advice throughout the process to ensure the best possible outcome. If you believe you're unfairly burdened with tax liability due to your spouse's actions, don't hesitate to seek professional assistance. Contact Shield Tax Relief Services at (703) 795-0813 now for a free consultation to discuss your options and protect your financial well-being.