IRS Innocent Spouse Relief: Understanding What It Is And Who It Helps

Learn how Innocent Spouse Relief under IRC § 6015 can protect you from a spouse’s tax errors or hidden income. Understand who qualifies, how abuse factors in, and how to file IRS Form 8857 to request relief from unfair tax debt.

Innocent Spouse Relief: Understanding What It Is And Who It Helps

When you're married, you share your life with another person, but sometimes you don't want to share their tax debt. When you file a joint tax return, both spouses are jointly and severally liable for any taxes, penalties, and interest that arise from that return — even if the understatement or error was caused by your spouse.

But what if you didn’t know about your spouse’s income, or they misled you about the return? The IRS recognizes that it may be unfair to hold one spouse responsible for another’s actions. That’s why Innocent Spouse Relief, provided under Internal Revenue Code (IRC) § 6015, exists.

What Is Innocent Spouse Relief?

Innocent Spouse Relief is a provision that allows a taxpayer to request release from liability for tax errors attributable to their spouse or former spouse. According to IRC § 6015(b) and Internal Revenue Manual (IRM) 25.15.3, the IRS can relieve you of responsibility for additional tax, interest, and penalties that stem from your spouse’s mistakes on a jointly filed return. (I'd recommend referring to these sources if you intend to pursue this relief yourself.

This relief can apply to:

  • Unreported income your spouse earned
  • Incorrect deductions or credits
  • Falsified or omitted information on a joint return

If approved, the IRS may remove your obligation for the portion of tax debt related to your spouse’s error.

Who Qualifies for Innocent Spouse Relief?

To qualify, you must meet several key conditions outlined in IRC § 6015(b):

  1. You filed a joint return with your spouse.
  2. There is an understatement of tax due to erroneous items by your spouse.
  3. You did not know — and had no reason to know — of the error at the time you signed the return.
  4. It would be unfair to hold you liable for the tax debt, considering your circumstances.

The IRS will review your financial situation, level of knowledge, and whether you benefited from the unreported income or deduction. One of the most common places to see this relief is when one spouse has been abused.

When Abuse Is a Factor

The IRS takes abuse and financial control seriously when considering Innocent Spouse Relief. If you were in an abusive or coercive relationship, you may still qualify even if you were aware of errors on the return.

According to IRM 25.15.3.9, abuse may include:

  • Physical, emotional, or psychological intimidation
  • Financial control or manipulation
  • Threats preventing you from questioning or accessing financial information

In such cases, the IRS recognizes that abuse can impair your ability to know or challenge what was reported. The presence of abuse can significantly strengthen your claim for relief, particularly under Equitable Relief provisions.

Types of Spousal Relief

Under IRC § 6015, there are three forms of relief the IRS may grant:

  1. Innocent Spouse Relief (IRC § 6015(b))
    Complete or partial relief from taxes, interest, and penalties resulting from your spouse’s erroneous items.
  2. Separation of Liability Relief (IRC § 6015(c))
    Available to divorced, legally separated, or estranged spouses. The IRS divides the tax liability based on each spouse’s share of income and deductions.
  3. Equitable Relief (IRC § 6015(f))
    Granted when you don’t qualify for the first two types but it would be inequitable to hold you liable. This is often used when the tax was reported correctly but unpaid — or when abuse or financial control prevented you from knowing or paying.

Each category has unique qualifications and documentation requirements, which are detailed in IRM 25.15.3.

How to Request Innocent Spouse Relief

You can request relief by filing IRS Form 8857, Request for Innocent Spouse Relief.
The IRS will evaluate your eligibility based on:

  • The facts and circumstances of your situation
  • Supporting documentation (such as proof of separation, abuse, or lack of access to financial information)
  • Your financial condition and hardship factors

It’s important to file within the required time limits. In most cases, you must apply within two years from the date the IRS first attempted to collect the tax from you. If you think you may be qualified for this type of assisstance, do not hesitate to contact a legal professional to discuss your situation. Processing times for this type of relief can be quite long, half a year or more, so the sooner the better. Having help with your application will also allow you to avoid common errors and increase your chances of success.

‍