Innocent Spouse Relief
Generally, both you and your spouse are responsible, jointly and
individually, for paying the full amount of any tax, interest, or penalties
due on your joint return. In some cases, one spouse may be relieved of
joint liability for tax, interest, and penalties on a joint tax return
for items of the other spouse that were incorrectly reported on the joint
return. Recent legislation changed the innocent spouse relief rules and
provided two new ways to obtain relief from joint liability. You can ask
for relief no matter how small the liability.
There are three types of relief available.
- Innocent spouse relief, which applies to all joint filers.
- Separation of liability, which applies to joint filers who are divorced,
widowed, legally separated, or have not lived together for the past 12
months.
- Equitable relief, which applies to all joint filers and married
couples filing separate returns in community property states.
Innocent spouse relief and separation of liability apply only to
items incorrectly reported on the return. If a spouse does not qualify
for innocent spouse relief or separation of liability, the IRS may grant
equitable relief.
Each of these types of relief is different and they each have different
requirements. You must file Form
8857, Request for Innocent Spouse Relief (And Separation of Liability
and Equitable Relief), to request any of these types of relief.
Publication 971, Innocent Spouse
Relief, explains the types of relief and who may qualify for them.
The rules discussed here apply to liabilities arising after July
22, 1998, and liabilities arising on or before July 22, 1998, that were
unpaid as of that date.
Previous | First | Next
Publication 553 | 1998 Tax Year Archives | Tax Help Archives | Home
