Innocent Spouse Relief

The following page is for informational and educational purposes only. It is not legal advice and it does not create an attorney-client relationship with our clinic. If you need help please Contact Us.

What if I filed jointly with an ex-spouse and now the IRS wants me to pay their tax debt?

If this happened to you, you may be able to request Innocent Spouse Relief (ISR) from the IRS. You may meet the requirements for typical ISR, which gets rid of your tax debt, if:

  • You filed a joint tax return with your spouse

  • Your spouse told the IRS that they made less money than they actually did for the year you filed together.

  • You did not know or had no reason to know the amount of money they made was incorrectly reported to the IRS.

  • It is within 2 years from the date where the IRS tried to get you to pay the tax debt.

You may be able to have your tax debt separated from your ex-spouse if you meet all the points in the box above, and you have been divorced or legally separated for at least 12 by the time you send your Innocent Spouse Request to the IRS.

When the IRS separates your tax debt from your ex-spouse, it makes it like you filed a separate tax return instead of a joint one.

If you experienced abuse from your ex-spouse, the IRS considers this, and it may make it easier to get Innocent Spouse Relief.

The IRS may still give you relief if you do not meet all of the points listed. In this case, you need to send in your Innocent Spouse Request within 10 years of when the tax return was filed.

How do I ask the IRS for Innocent Spouse Relief?

Fill out a Form 8857, and send it to:

Internal Revenue Service

P.O. Box 120053

Covington, KY 41012

You can find Form 8857 here.