Innocent Spouse Relief is a provision in the tax code that can relieve a spouse or former spouse of liability for unpaid taxes, underreported income, or tax fraud attributable to the other spouse's actions — even when both spouses signed a joint return.

When married couples file jointly, both spouses are jointly and severally liable for the entire tax bill. That means the IRS can pursue either spouse for the full amount — even after divorce. Innocent Spouse Relief creates a legal exception to this rule.

The Three Types of Relief

1. Classic Innocent Spouse Relief (IRC § 6015(b))

You may qualify if:

  • You filed a joint return with an understatement of tax due to your spouse's erroneous items (unreported income, improper deductions or credits)
  • You did not know and had no reason to know about the understatement when you signed the return
  • It would be inequitable to hold you liable, given all facts and circumstances

The IRS evaluates whether a "reasonable person" in your position would have known about the error. Living in a household where one spouse handles all finances and the other simply signs the return is a common factual scenario for this relief.

2. Separation of Liability Relief (IRC § 6015(c))

Available to taxpayers who are divorced, legally separated, widowed, or have not shared a residence with their spouse for the past 12 months. This relief allows you to allocate the understatement between yourself and your spouse based on each person's items.

Unlike classic innocent spouse relief, you do not have to prove you had no knowledge — only that the items were attributable to your spouse. However, if the IRS can show you had actual knowledge (not just reason to know) of the erroneous item, this relief may not apply to that item.

3. Equitable Relief (IRC § 6015(f))

A catch-all provision for taxpayers who do not qualify under the first two categories. Equitable relief can apply to both underpayments (where the tax was correctly reported but not paid) and understatements.

The IRS evaluates equitable relief based on a multi-factor test that considers:

  • Marital status
  • Whether you received any economic benefit from the unpaid tax
  • Whether you were abused or subject to financial control by your spouse
  • Your current financial hardship
  • Whether you made a good-faith effort to comply with tax law

How to Apply for Innocent Spouse Relief

File Form 8857 (Request for Innocent Spouse Relief) with the IRS. You can file Form 8857 even after the IRS has already begun collection action against you.

Important: You must file Form 8857 within 2 years of the IRS's first collection activity against you for a joint liability — for classic innocent spouse and separation of liability relief. Equitable relief does not have the same 2-year cutoff but must be filed within the collection statute.

The IRS Must Notify Your Spouse

When you file Form 8857, the IRS is required to notify your spouse or former spouse that you have filed the request. Your spouse has the opportunity to provide information to the IRS. In domestic abuse situations, you can request that the IRS not disclose your address.

Collection Activity During Review

Filing Form 8857 generally suspends IRS collection action against you for the portion of the liability you are seeking relief from, while the request is under review.

Special Considerations for Domestic Abuse Situations

The IRS has specific provisions for taxpayers who signed joint returns under duress or who were subject to domestic abuse that prevented them from questioning the accuracy of the return. Abuse-related claims are evaluated with particular sensitivity, and taxpayers may be eligible for additional protections regarding disclosure of their whereabouts to their spouse.

If Your Request Is Denied

You have 30 days to appeal a denial through the IRS Office of Appeals. If the appeal is also denied, you may petition the U.S. Tax Court for a final determination.