When two married taxpayers file a joint federal income tax return, both spouses are jointly and individually responsible for paying the taxes owed to the IRS. Innocent spouse relief provides an opportunity for a spouse to be relieved from joint debt under certain circumstances. If one taxpayer believes that only his or her spouse or ex-spouse should be responsible for the tax, the taxpayer can request relief from the tax liability. Three different types of relief are available for innocent spouses, each with very specific qualifications: Innocent Spouse Relief, Relief by Separation of Liability, and Equitable Relief. Form 8857 is used to make an application.
For additional information about innocent spouse rules for federal income taxes, visit www.irs.gov/individuals/content/0,,id=130302,00.html.
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