Innocent Spouse Relief

What Is Innocent Spouse Relief?

Innocent Spouse Relief is an IRS program designed to provide relief from tax debts that were incurred during a marriage. In short, someone requesting Innocent Spouse Relief is asking the IRS not to hold them responsible for a joint tax debt that was the fault of their former husband or wife.

If the IRS approves your request for relief, they will eliminate your liability for the back taxes and your former spouse will be solely responsible for repayment of the debt.

Is There a Time Limit for Claiming Innocent Spouse Relief?

No. The IRS previously had a limitation that required you to file for Innocent Spouse Relief within two years of the original date that you filed a tax return. The IRS recently removed this requirement and there is no time limit now. You may file for Innocent Spouse any time.

Who Is Eligible?

There are three different types of Innocent Spouse Relief, each with slightly different qualifications:

• Innocent Spouse Relief: You qualify if your spouse did not report income or claimed false deductions, and you did not know about it. Under this program, the IRS will not hold you liable for any of the debt.
• Separation of Liability: You qualify if your spouse did not report income or claimed false deductions, and you did not know about it. Under this program, the IRS will calculate your "fair share" of the tax debt based on how much of the income on the return was yours and only hold you responsible for that amount.
• Equitable Relief: You qualify if your spouse did not report income or claimed false deductions, OR you just could not pay the tax when you filed the return. If your issue is simply one of not being able to pay, this is the only program available to you.

Being divorced or separated does not automatically qualify you for Innocent Spouse relief, but is a factor that the IRS considers.

My Divorce Agreement Says My Ex Is Supposed to Pay Our Tax Debt

The IRS does not care what your divorce agreement says. Legally, they were not a party to that agreement and never agreed to only hold one of you liable.

A divorce agreement alone does not qualify you for Innocent Spouse Relief, and it does not stop the IRS from continuing to attempt to collect the debt from you.

If it turns out that you pay your tax debt when your divorce decree said that you would not have to, your only recourse is likely to sue your former spouse for being in contempt of the agreement.

What Should I Do if I Qualify?

If you meet any of the criteria above, you should contact us and go through our Free Consultation. We will review the specifics of your case and let you know if you have an opportunity for Innocent Spouse Relief.

Now that the IRS has removed their 2-year time limit, many people will now qualify for this program who previously did not. We encourage you to call us right now to review whether or not you are a candidate for Innocent Spouse Relief.