{"id":1205,"date":"2018-03-03T17:45:51","date_gmt":"2018-03-03T22:45:51","guid":{"rendered":"https:\/\/www.etax.com\/blog\/?p=1205"},"modified":"2019-07-09T13:49:42","modified_gmt":"2019-07-09T17:49:42","slug":"what-is-an-innocent-spouse","status":"publish","type":"post","link":"https:\/\/www.etax.com\/blog\/2018\/03\/03\/what-is-an-innocent-spouse\/","title":{"rendered":"What is an Innocent Spouse?"},"content":{"rendered":"

An innocent spouse seeks to be relieved from the liability of their spouse\u2019s tax issues. Relief from Joint and Several Liability is Section 6015 of the Internal Revenue Code. <\/span><\/p>\n

Married taxpayers who file a joint return are liable for taxes, interests, and penalties according to the return, as well as any other taxes the IRS imposes. As both parties are liable, there are some situations where one may claim relief from joint and several liability using IRC 6015. <\/span><\/p>\n

If it\u2019s determined that the taxpayer signed the return under duress, the return is not processed as a joint return. In this case, you are not held to joint and several liability, though you may need to file a separate return for the tax year. Joint and several liability even applies to taxpayers where one spouse earned all the income for the year, or for taxpayers who later get divorced. <\/span><\/p>\n

To request relief, you must file Form 8857, along with a statement addressing the requirements for being granted relief. Relief may be requested if a tax controversy occurs, including any pre-assessments and collections as determined by the statute and Treasury requirements for relief. Innocent spouse is different from, and should not be confused with the rules for, an injured spouse. An injured spouse receives relief from over-payment using Form 8379. <\/span><\/p>\n

Joint and Several Liability relief comes in three different forms:<\/span><\/p>\n