Steps to Tax Debt Resolution. Call GSA Taxpayer Advocates today 855-472-8294

Innocent Spouse Tax Relief

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.

In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns.

  1. Innocent spouse relief.
  2. Separation of liability relief.
  3. Equitable relief.

The IRS considers various facts and circumstances in determining whether it's inequitable to hold you liable. Some of the factors considered include:

  • The taxes owed are your spouse's or ex-spouse's.
  • You are no longer married to that spouse.
  • You thought your spouse would pay the taxes on the original return.
  • You didn't know about the items changed in the audit.
  • You would suffer a financial hardship if you were required to pay the tax. You would not be able to pay for basic living expenses like food, shelter, and clothing.
  • You did not significantly benefit (above normal support) from the unpaid taxes.
  • You suffered abuse during your marriage.

If you believe that your situation meets the above requirements, please call us for help.

Theme by Danetsoft and Danang Probo Sayekti inspired by Maksimer