01
§6015(b) — Traditional innocent spouse
Requires understatement attributable to the other spouse, no knowledge or reason to know, and inequitable to hold liable. Two-year filing deadline from first collection activity.
Resolution Programs
Innocent Spouse Relief Procedure
When a joint return produces a liability caused by one spouse's actions, the other spouse may qualify for relief under IRC §6015. Three separate provisions apply, each with its own test.
Checklist Summary
An at-a-glance view of every step covered in this guide.
- Step 1: File Form 8857 identifying which subsection applies.
- Step 2: Substantiate lack of knowledge, marital status, and inequity factors.
- Step 3: Respond to the IRS non-requesting-spouse notice.
- Step 4: Appeal denial to the Tax Court within 90 days.
Key Forms & Notices
- Form 8857 (Request for Innocent Spouse Relief)
Statutes & Authority
- IRC §6015(b)
- IRC §6015(c)
- IRC §6015(f)
Timeline Summary
Jump to any stage
02
§6015(c) — Separation of liability
Available to divorced, legally separated, or living-apart-for-12-months spouses. Allocates the deficiency between the spouses as though separate returns had been filed.
03
§6015(f) — Equitable relief
Fallback when (b) and (c) don't fit. Covers underpayment (not just understatement) situations. IRS uses a facts-and-circumstances test with factors from Rev. Proc. 2013-34.
How the Procedure Works
- 1File Form 8857 identifying which subsection applies.
- 2Substantiate lack of knowledge, marital status, and inequity factors.
- 3Respond to the IRS non-requesting-spouse notice.
- 4Appeal denial to the Tax Court within 90 days.
Frequently Asked Questions
Can I file innocent spouse if I'm still married?
Yes. §6015(b) and (f) do not require divorce or separation, though marital status is a factor under (f).
What's the deadline?
Two years from first IRS collection activity against you for (b) and (c). (f) has a longer window under §6015(f).
Does relief eliminate the joint liability entirely?
For the requesting spouse, yes — the IRS releases collection against your wages, accounts, and assets. The non-requesting spouse remains fully liable for the balance.
Can I request innocent spouse relief after signing an OIC or IA?
Yes. Entering a collection alternative does not waive §6015 rights, though Form 8857 must still be filed within the statutory window from first collection activity.
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