Publication 971 (Rev. April 2008) - Innocent Spouse Relief
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23Contents
Department of the Treasury
Internal Revenue Service
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
How To Request Relief . . . . . . . . . . . . . . . . . . . . . .
2
Publication 971
Community Property Laws . . . . . . . . . . . . . . . . . . .
3
(Rev. April 2008)
Cat. No. 25757C
Innocent Spouse Relief . . . . . . . . . . . . . . . . . . . . .
5
Separation of Liability Relief . . . . . . . . . . . . . . . . .
6
Innocent
Equitable Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Spouse Relief
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Filled-in Form 8857 . . . . . . . . . . . . . . . . . . . . . . . . . 10
Flowcharts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Questions & Answers . . . . . . . . . . . . . . . . . . . . . . . 19
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 21
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Introduction
When you file a joint income tax return, the law makes both
you and your spouse responsible for the entire tax liability.
This is called joint and several liability. Joint and several
liability applies not only to the tax liability you show on the
return but also to any additional tax liability the IRS deter-
mines to be due, even if the additional tax is due to income,
deductions, or credits of your spouse or former spouse.
You remain jointly and severally liable for the taxes, and
the IRS still can collect from you, even if you later divorce
and the divorce decree states that your former spouse will
be solely responsible for the tax.
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 per-
sons who filed joint returns.
1. Innocent spouse relief.
2. Separation of liability relief.
3. Equitable relief.
Married persons who did not file joint returns, but who
live in community property states, may also qualify for
relief. See Community Property Laws, later.
This publication explains these types of relief, who may
qualify for them, and how to get them. You can also use the
Innocent Spouse Tax Relief Eligibility Explorer at
gov to see if you qualify for innocent spouse relief. Click on
“Individuals,” “Tax Information for Innocent Spouses,” and
“Explore if you are an Eligible Innocent Spouse.”
Get forms and other information
What this publication does not cover. This publication
faster and easier by:
does not discuss injured spouse relief. You are an injured
spouse if your share of the overpayment shown on your
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joint return was, or is expected to be, applied (offset)
against your spouse’s legally enforceable past-due federal
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