Separate Your Tax Liability from Your Spouse's Mistakes
When a joint tax return leads to an unexpected IRS bill — because of your spouse or ex-spouse's errors or hidden income — you may not legally owe it.
What Is Innocent Spouse Relief?
When you file a joint tax return, both spouses are legally responsible for the entire tax liability — even if one spouse earned all the income or was solely responsible for the underreporting. This is called "joint and several liability."
Innocent Spouse Relief allows you to be relieved of your responsibility for taxes, interest, and penalties that arose from your spouse's or ex-spouse's errors, omissions, or fraud — when you had no knowledge of the problem and it would be unfair to hold you responsible.
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There are three pathways to relief: Innocent Spouse Relief (erroneous items entirely attributable to the other spouse), Separation of Liability (divides the understatement between spouses), and Equitable Relief (a broader safety net when neither of the first two apply but it would still be inequitable to hold you liable).
Joint filing
Doesn't mean joint responsibility when you qualify for relief
Speak with a licensed professional today. We'll tell you honestly whether you qualify — and what your best path forward is.
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Three Types of Innocent Spouse Relief
Start Your CaseInnocent Spouse Relief (IRC §6015(b))
Applies when erroneous items on a joint return were entirely attributable to your spouse, you didn't know or have reason to know, and it would be inequitable to hold you liable.
Separation of Liability (IRC §6015(c))
Divides the understated tax between you and your spouse based on each person's share of the items. Available if you are divorced, legally separated, or not living together.
Equitable Relief (IRC §6015(f))
A broader catch-all for situations where the other two forms don't technically apply but relief is still warranted based on all facts and circumstances. This covers both understatements and underpayments.
Key Factors the IRS Evaluates
The IRS considers several factors when determining whether granting relief is equitable. No single factor is determinative.
Don't self-disqualify
More taxpayers qualify than the IRS's initial rejection letters suggest. A professional evaluation takes 15 minutes and costs nothing.
No knowledge of the error
You didn't know, and had no reason to know, about the underreported income or improper deductions when you signed the return.
Marital status
Some forms of relief require separation or divorce. Others are available even during an intact marriage.
Economic hardship
Whether you would suffer economic hardship if forced to pay the liability attributed to your spouse's actions.
Significant benefit
Whether you received a significant financial benefit (beyond normal support) from the underreported income or deducted amounts.
Abuse or control
If you were the victim of domestic abuse or financial control, this strongly weighs in favor of relief.
Compliance since the return
Your compliance with tax laws after the year in question is a positive factor.
How SympleTax Handles Your Innocent Spouse Case
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Frequently Asked Questions
Everything you need to know about innocent spouse relief.
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