Innocent Spouse Relief in Harris County, Texas
Quick Answer: Innocent spouse relief removes your responsibility for tax debt caused by your spouse's or ex-spouse's errors or fraud on a joint return. You must prove you didn't know about the understatement and it would be unfair to hold you liable.
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.
Eligibility Requirements
- 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 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
Expected Timeline
6 months to 2 years for IRS decision; can file during collection
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
- Must typically be filed within 2 years
- IRS contacts your spouse during review
- Limited if you had knowledge of errors
Frequently Asked Questions
What's the deadline for innocent spouse relief?
For traditional innocent spouse relief, you generally have 2 years from when the IRS first tries to collect the tax. Equitable relief may have different timing requirements.
Will my spouse know I filed for innocent spouse relief?
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.
What if I signed the return but didn't read it?
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.
Get Help Now
See if innocent spouse relief is right for your Harris County tax situation.