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Under IRC § 6015, a spouse who signed a joint tax return can be relieved from liability for additional tax, penalties, and interest attributable to the other spouse's items. Three forms exist: traditional relief (§ 6015(b)) requires the requesting spouse to have not known about the understatement; separation of liability (§ 6015(c)) is available to divorced or separated taxpayers; equitable relief (§ 6015(f)) is the catch-all for situations the first two don't cover. The request is made on Form 8857.
Filing deadlines matter and differ between the three relief types. Traditional and separation-of-liability relief generally must be requested within two years of the IRS's first collection action against the requesting spouse. Equitable relief has a longer window — generally until the IRS collection statute of limitations expires.
The factors the IRS weighs are not pro-forma. They include: marital status, economic hardship, knowledge or reason to know of the understatement, significant benefit, compliance with later returns, mental or physical health, abuse, and education. Documentation across all factors strengthens the request.
Innocent spouse relief is different from injured spouse allocation (Form 8379). Innocent spouse relief addresses a tax liability that already exists. Injured spouse allocation addresses a refund being applied to a separate debt of the other spouse — completely different procedure.
This answer is general legal information, not specific legal advice. Pereira & Associates can review your particular facts in the free consultation. Schedule one →
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