Introduction
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 interest or penalty due on 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. One spouse may
be held responsible for
all the tax due even if all the income was earned by the other spouse.
In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three
types of relief are
available.
-
Innocent spouse relief.
-
Relief by separation of liability.
-
Equitable relief.
This publication explains these types of relief, who may qualify for them, and how to get them. You can also use the Innocent
Spouse Tax Relief
Eligibility Explorer at www.irs.gov to see if you qualify for innocent spouse relief. Click on “Individuals,” “Innocent Spouses,”
and “Explore if you are an Eligible Innocent Spouse.”
Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. See
Community Property
Laws, later.
What this publication does not cover.
This publication does
not discuss filing an
injured spouse claim. You are an injured spouse if your share of the overpayment
shown on your joint return was, or is expected to be, applied against your spouse's past-due federal debts, state taxes, or
child or spousal support
payments. If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. For more
information, get Form 8379,
Injured Spouse Claim and Allocation.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us at
*[email protected]. Please put “
Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
