Innocent Spouse Relief in Seminole County

Innocent spouse relief may relieve you from some or all additional federal income tax related to a spouse's or former spouse's erroneous items on a joint return. Eligibility depends on the type of relief and the facts, including what you knew or had reason to know and whether holding you liable would be unfair.

What is Innocent Spouse Relief?

When you file a joint tax return, both spouses are jointly and severally liable for the entire tax due. Innocent spouse relief provides an exception when one spouse was unaware of errors or fraud committed by the other spouse.

Who Qualifies for Innocent Spouse Relief?

Filed a joint return with understatement of tax
Understatement due to spouse's erroneous items
Didn't know and had no reason to know of the understatement
Holding you liable would be unfair considering all facts

The Innocent Spouse Relief Process

1Determine if you qualify (timing and circumstances)
2Complete Form 8857 (Request for Innocent Spouse Relief)
3Provide supporting documentation
4IRS reviews request (may interview both spouses)
5IRS issues determination
6Appeal if denied

Timeline: The IRS says review may take up to 6 months or longer; filing deadlines depend on the type of spouse relief requested

Advantages

Can eliminate or reduce your tax liability
Applies to understatements and underpayments
Collection activity may pause during review
Multiple types of relief available

Considerations

Complex qualification requirements
Long processing time
Filing deadlines vary by relief type; innocent spouse and separation-of-liability requests generally have a 2-year deadline, while equitable relief can follow different rules
IRS contacts your spouse during review
Limited if you had knowledge of errors

Innocent Spouse Relief is Ideal For:

Divorced or separated taxpayers
Spouses unaware of unreported income
Victims of financial abuse by spouse
Those whose spouse concealed income or assets

Frequently Asked Questions

For innocent spouse relief and separation of liability, the IRS generally requires Form 8857 within 2 years of the relevant IRS notice or first collection activity. Equitable relief follows different timing rules, including the IRS collection period for balance-due cases and refund-claim deadlines when seeking a credit or refund.

Yes, the IRS must contact your spouse or former spouse during the review process to get their side of the story. They have the right to participate in the process.

Simply not reading the return before signing is generally not enough. You must show you had no reason to know about the erroneous items based on your knowledge and circumstances.