Innocent Spouse Relief
Get released from a joint tax debt you didn't create.
Overview
Innocent Spouse Relief under IRC §6015 lets you remove your name from tax debt caused by a current or former spouse's under-reporting, hidden income, or improper deductions on a joint return. There are three sub-types — traditional (§6015(b)), separation of liability (§6015(c)), and equitable relief (§6015(f)) — and choosing the right one is often the difference between approval and denial.
What's Included
- Form 8857 preparation with all supporting documentation
- Section 6015(b), (c), and (f) analysis to pick the strongest theory
- Divorce decree and financial abuse documentation review
- Appeals representation if the initial request is denied
- Coordination with divorce counsel when helpful
Frequently Asked Questions
Who qualifies for Innocent Spouse Relief?
You must have filed a joint return, the understatement must be attributable primarily to your spouse (or ex-spouse), and you must not have known — and had no reason to know — of the error when you signed the return. Equitable relief is broader and covers signed-under-duress and financial abuse cases.
How long do I have to file Form 8857?
For §6015(b) and (c) relief, generally 2 years from the first IRS collection action against you. For §6015(f) equitable relief, the request must be filed within the CSED (10-year collection statute).
Will my current or former spouse be notified?
Yes — the IRS is legally required to notify the non-requesting spouse and give them the opportunity to participate. We prepare clients for this and manage the process carefully in domestic-violence situations.
Can I get Innocent Spouse Relief if I'm still married?
Yes. You do not have to be divorced or separated to request relief. However, separation of liability under §6015(c) is only available if you are divorced, legally separated, widowed, or have not lived together for the prior 12 months.
See our full Tax Resolution, Tax Prep & Bookkeeping FAQ.
Related Services
Innocent Spouse Relief Across Northeast Florida
We handle innocent spouse relief cases for taxpayers and small business owners throughout the Jacksonville metro. Choose your city for locally-tailored details, ZIP codes served, and city-specific FAQs.
Also serving all of Duval County, St. Johns County, Clay County, and Nassau County. See the full Jacksonville tax attorney overview.
Ready to talk about Innocent Spouse Relief?
Call now for a free case review. We'll pull your transcripts and show you exactly what your options are.