Their mistake does not have to be your debt.
When you file jointly, both spouses are usually responsible for the tax. If your spouse or former spouse caused the problem, the IRS may relieve you of some or all of it. We build your request and present it on your behalf.
Illustration only. Eligibility depends on your facts, and the IRS makes the final decision.
Is this you?
Spouse relief exists for people who signed a joint return in good faith. It usually applies in one of these situations.
Your spouse left income off
Your spouse or former spouse had income, deductions, or credits reported wrong, and you did not know.
A bill on an old joint return
A notice or audit arrived on a year you filed together, for items that were never yours.
Divorced or separated
The marriage ended, but the IRS still holds you responsible for the joint balance.
You could not question the return
Fear of your spouse or abuse kept you from asking about what was on the return.
Three paths, one request.
One form, Form 8857, asks the IRS to consider all three. The facts decide which one fits, and presenting them well is most of the work.
Innocent Spouse Relief
- Covers
- Understated tax caused by your spouse’s erroneous items
- Key test
- When you signed, you did not know and had no reason to know
- Marital status
- Married, separated, or divorced
- Deadline
- Within 2 years after the IRS first tries to collect from you
Separation of Liability
- Covers
- Understated tax, divided between you and your spouse
- Key test
- You did not actually know about the items at signing
- Marital status
- Divorced, widowed, legally separated, or living apart for 12 months
- Deadline
- Within 2 years after the IRS first tries to collect from you
Equitable Relief
- Covers
- Understated tax, and also tax reported correctly but not paid
- Key test
- It would be unfair to hold you liable, given all the facts
- Marital status
- Married, separated, or divorced
- Deadline
- For a balance due, generally within the 10 year collection period
Community property states follow special rules for spouses who did not file jointly. We review those cases too.
The facts behind the signature.
The IRS looks at what you knew when you signed, who the errors belong to, and whether holding you liable would be fair.
- You filed a joint return with your spouse or former spouse.
- The tax problem comes from your spouse’s items, not your own.
- You did not know, and had no reason to know, about the errors when you signed.
- Given all the facts, including abuse, divorce, or hardship, it would be unfair to hold you liable.
- Request receivedThe IRS reviews your form and documents. Processing can take six months or longer.
- Your spouse is contactedBy law, the IRS must invite your spouse or former spouse to take part. Your address and phone number stay private.
- Preliminary determinationThe IRS shares its initial decision. If you disagree, you generally have 30 days to request an appeal.
- Final determinationIf you still disagree, you can petition the Tax Court within 90 days of the final determination letter.
If your share of a joint refund was taken to pay your spouse’s past due debts, such as child support or student loans, the right request is Form 8379, Injured Spouse Allocation. We can help with that too.
From joint return to your own record.
Five steps, with one point of contact the whole way through.
- 1
Free case review
A confidential conversation about the joint return, the notice, and your side of the story.
- 2
Pull the records
We review your IRS transcripts and the joint return to identify exactly which items caused the balance.
- 3
Build the case
We match your facts to the right type of relief and gather the evidence, from separate records to divorce papers.
- 4
File Form 8857
With your power of attorney, we submit the request with a clear written statement and supporting documents.
- 5
Follow through
We respond to the IRS, track the determination, and take the case to Appeals or the Tax Court if needed.
What to know before you file.
Knowing how the process works helps set the right expectations.
Your spouse will be contacted
By law, the IRS must contact your spouse or former spouse, with no exceptions. Your address and phone number are kept private.
Your own items stay yours
Relief covers tax from your spouse’s items. Tax on your own income or deductions is still your responsibility.
The deadline matters
For innocent spouse and separation of liability, the request is due within 2 years after the IRS first tries to collect from you.
What we do for you.
An Enrolled Agent leads your case, with the same person handling it from the first call to the final result.
Your side, well told
The written statement is often what decides the case. We write it clearly and back every point.
Evidence that holds up
We gather the records that show who earned what, who handled the finances, and what you knew.
Handled with discretion
We know these cases often come with a painful history, and we treat yours with care and confidentiality.
Appeals if needed
If the IRS denies the request, we can take it to Appeals or the Tax Court on your behalf.
About spouse relief.
The questions we hear most. Anything else, ask us during your free case review.
Do I need to be divorced to qualify?
No. Innocent spouse relief and equitable relief are available to married people too. Separation of liability requires that you are divorced, widowed, legally separated, or have lived apart for the 12 months before the request.
Will my spouse or former spouse find out?
Yes. By law, the IRS must contact them and allow them to take part. Your personal information, such as your address and phone number, is protected.
What if I knew something was wrong?
Knowledge can rule out some types of relief. But if abuse or fear of retaliation kept you from questioning the return, you may still qualify, and equitable relief considers abuse as a factor.
What is the difference from injured spouse?
Injured spouse relief, on Form 8379, applies when your share of a joint refund is taken for your spouse’s debts. Innocent spouse relief, on Form 8857, applies when the joint tax itself came from your spouse’s errors.
When the IRS comes calling.
Spouse relief often starts with a notice or an audit. These services cover the rest of the case.
IRS Notice & Letter Response
Clear answers and a timely response when an IRS or state letter arrives.
View serviceRelated serviceIRS Audit Representation
An Enrolled Agent at your side from the first letter to the final report.
View serviceRelated serviceIRS Appeals & Tax Dispute Representation
Representation when you disagree with an IRS decision and want it reviewed.
View serviceTell us your side of the return.
Send us the notice and tell us what happened. The first case review is free and confidential.
Free case reviewNo obligationOne point of contact