Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any additions to tax, interest or penalties that arise as a result of the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. Either spouse may be held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. In some cases, a spouse can get relief from this joint and individual liability.

There are three types of relief from joint and individual liability for spouses who filed joint returns:

• Innocent spouse relief for additional tax you owe because your spouse or former spouse failed to report income or claimed improper deductions or credits
• Separation of liability provides for the allocation of additional tax owed between you and your spouse or former spouse because something was not reported properly on a joint return. The additional tax allocated to you is generally the amount you are responsible for.
• Equitable Relief may apply when you do not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return. You may also qualify for equitable relief if the correct amount of tax was reported on your joint return but remains unpaid.
You must meet all of the following conditions to qualify for "innocent spouse relief."
• You filed a joint return, which has an understatement of tax, directly related to your spouse's erroneous items. Any income omitted from the joint return is an erroneous item. Deductions, credits, and property bases are erroneous items if they are incorrectly reported on the joint return.
• You establish that 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.
• Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.
• You request relief no later than 2 years after the date the IRS first attempted to collect the tax from you.

To qualify under "separation of liability" you must have filed a joint return and must meet one of the following requirements at the time you request relief:

• You are divorced or legally separated from the spouse with whom you filed the joint return for which you are requesting relief; or
• You are widowed; or
• You have not been a member of the same household as the spouse with whom you filed the joint return at any time during the 12–month period ending on the date you file Form 8857 (PDF), Request for Innocent Spouse Relief.
In addition, you must request relief no later than 2 years after the date the IRS first attempted to collect the tax from you.

You may qualify for "equitable relief" if you do not qualify for innocent spouse relief or separation of liability for additional tax owed because of a reporting error or you properly reported the tax on your return but you did not pay it. To qualify for equitable relief you must establish that it would be unfair to hold you liable for the tax on your joint return. Also, you must meet other requirements listed in Publication 971. You must request equitable relief no later than 2 years after the date the IRS first attempted to collect the tax from you.

Form 8857, Request for Innocent Spouse Relief, or a written statement containing the same information required on Form 8857, which is signed under penalties of perjury, must be filed in order to request innocent spouse relief, separation of liability, or equitable relief. You may also refer to Publication 971, Innocent Spouse Relief, for more information. If you request relief from joint liability, the IRS is required to notify the spouse with whom you filed the joint return of your request and allow him or her to provide information for consideration.

Note: If you lived in a community property state and filed as "married filing separate" rather than "married filing jointly", you might still qualify for relief. Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Refer to Publication 971 for more details.

Relief from joint and individual liability should not be confused with an injured spouse claim. You are an injured spouse if you file a joint return and all or part of your share of the refund was, or will be, applied against your spouse's or former spouse's past–due Federal tax, child support, or Federal non–tax debt such as a student loan or a past–due state tax debt. If you are an injured spouse, you may be entitled to recoup your share of the refund. For more information, obtain Form 8379 (PDF), Injured Spouse Claim and Allocation, or refer to Topic 203, Failure to Pay Child Support and other Federal Obligations.