Innocent Spouse Relief
Protection from Tax Liability Caused by Your Spouse
If your spouse failed to report income properly or claimed incorrect deductions, you may qualify for relief from the resulting tax debt.
What is Innocent Spouse Relief?
When you file a joint tax return with your spouse, both of you are typically held jointly and individually responsible for the entire tax liability, including any additional taxes, penalties, and interest that may be assessed. This means the IRS can collect the full amount from either spouse.
Innocent Spouse Relief is designed to protect taxpayers who shouldn't be held responsible for tax debt that resulted from their spouse's or former spouse's actions. If your spouse (or former spouse) improperly reported income, claimed incorrect deductions or credits, or otherwise caused additional taxes to be owed, you may qualify for relief.
There are three types of relief available: Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief. Each has different requirements and applies to different situations.
Types of Innocent Spouse Relief
Classic Innocent Spouse Relief
Provides relief from additional tax you owe if your spouse or former spouse failed to report income, reported income improperly, or claimed improper deductions or credits. You must prove you didn't know and had no reason to know about the errors.
Separation of Liability Relief
Allows you to allocate (separate) additional tax owed between you and your spouse or former spouse. You're then responsible only for your portion. Generally available if you're divorced, legally separated, widowed, or haven't lived together for 12 months.
Equitable Relief
Available when you don't qualify for the other two types of relief but it would be unfair to hold you responsible for the tax debt. This is the broadest form of relief and considers all facts and circumstances.
Do You Qualify?
You may qualify for innocent spouse relief if:
- You filed a joint tax return with your spouse or former spouse
- The return had an understatement of tax due to erroneous items of your spouse
- You didn't know and had no reason to know about the understatement
- Considering all facts and circumstances, it would be unfair to hold you liable
- You request relief within 2 years of the first IRS collection activity
Important: Innocent spouse relief cases are complex and fact-intensive. Professional representation significantly improves your chances of approval.
How Axio Tax Relief Can Help
Case Evaluation
We analyze your situation to determine which type of relief you qualify for and assess the strength of your case.
Evidence Gathering
We help you collect documentation proving you didn't know about the tax issues and that holding you liable would be unfair.
Form 8857 Preparation
We prepare and submit your Request for Innocent Spouse Relief (Form 8857) with comprehensive supporting documentation.
IRS Representation
We represent you throughout the process, responding to IRS inquiries and advocating for your relief approval.
Appeals Support
If your request is denied, we can help you appeal the decision to fight for the relief you deserve.
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