Innocent Spouse Relief: When a Joint Tax Bill Isn't Your Fault
When you sign a joint tax return, you're each on the hook for the whole bill, even after a divorce. If your spouse or ex left out income or claimed deductions you didn't know about, though, the IRS has a way to take that debt off your shoulders. It starts with one form: Form 8857.
AT A GLANCE
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Why you can owe for your spouse's mistakes
The IRS calls it joint and several liability. When you file jointly, you're both responsible for all the tax, interest and penalties on that return. That includes extra tax the IRS finds later, even if it comes from your spouse's income, deductions or credits.
That's still true if:
You later divorce
Your divorce decree says your ex is responsible for the taxes
Your spouse earned all the income
A divorce decree can't stop the IRS from collecting. Only a relief request can.
You remain jointly and severally liable for taxes, and the IRS can still collect them from you, even if you later divorce. (IRS, Instructions for Form 8857)
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The types of relief
You don't have to pick one. The IRS reviews your Form 8857 and applies whichever type you qualify for.
Type of relief | What it does | Key requirement |
|---|---|---|
Innocent spouse relief | Removes extra tax caused by your spouse's errors | You didn't know and had no reason to know about the errors when you signed |
Separation of liability | Splits the extra tax so you pay only your share | You're divorced, legally separated or widowed, or you lived apart for the 12 months before filing |
Equitable relief | Relief from extra tax or tax shown on the return but never paid | It would be unfair to hold you responsible, based on all the facts |
Community income relief | Relief from tax on your spouse's community income | You lived in a community property state and didn't file jointly |
Innocent spouse relief
You may qualify if all of these are true:
You filed a joint return
There's understated tax, meaning the IRS found the tax should have been higher, because of your spouse's erroneous items: income left out, or deductions, credits or asset values reported wrong
When you signed, you didn't know and had no reason to know about the understated tax
Looking at all the facts, it would be unfair to hold you responsible
If you knew about an item but not how big it was, you may get partial relief for the part you didn't know about.
The IRS gives this example. A couple's joint return shows $5,000 in tax, all paid. An audit later finds $10,000 of income the former spouse earned but didn't report, which raises the tax to $6,500. The $1,500 difference is the understated tax.
This type of relief only covers tax on your spouse's income from a job or self-employment. It doesn't cover tax on your own income, household employment taxes, business taxes or trust fund recovery penalties.
Separation of liability relief
This divides the understated tax between you and your former spouse, so you pay only your share. You qualify if your spouse has died, or if you are now divorced, legally separated, or have lived apart for the full 12 months before you file Form 8857.
If you knew about an item when you signed, that part of the tax stays with you.
Equitable relief
This is the fallback when the other types don't fit. It's also the only option when the tax was reported correctly but never paid.
The IRS gives this example. A joint return correctly shows $5,000 owed. You give your former spouse $2,500, and they promise to pay the full $5,000 but pay nothing. Both of you are still liable for the $5,000. Equitable relief is how you'd ask to be released from it.
Publication 971 lists factors the IRS weighs, including:
Marital status: Being divorced, legally separated or widowed weighs in your favor
Economic hardship: Whether paying would leave you unable to cover basic living expenses
Knowledge: Whether you knew or had reason to know about the item or the unpaid tax
Legal obligation: Whether a divorce decree or binding agreement makes your ex solely responsible
Significant benefit: Whether you got more than normal support out of the tax that went unpaid, such as luxury assets or expensive trips
Compliance: Whether you've kept up with your own taxes since
Health: Poor mental or physical health when the return was filed or when you ask for relief
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If you were abused or controlled
You may qualify even if you knew about the errors if:
You were a victim of spousal abuse or domestic violence before you signed the return
You didn't challenge items on the return because you were afraid
You signed because you were pressured or threatened
Publication 971 says abuse can be physical, psychological, sexual or emotional. That includes efforts to control, isolate, humiliate or intimidate you. The IRS also considers a spouse's alcohol or drug abuse. Abuse of your child or another family member in the home may count as abuse of you.
If your spouse kept control of the household money and limited your access to financial information, that can also weigh in your favor.
If your signature was forged or you signed under duress, explain this on line 11 of Form 8857. If the IRS agrees your signature wasn't valid, you'll be removed from that account and won't owe the tax.
Your safety and the required contact
By law, the IRS must contact your spouse or former spouse. There are no exceptions, even for victims of abuse. It will tell them you filed and let them take part in the process.
To protect you, the IRS won't share your current name, address, phone number, employer, income or assets. Other information you send could be shared, so black out personal details in your attachments before you send them. If the case goes to Tax Court, your ex may see your information unless you ask the court to withhold it.
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Deadlines
What you're asking for | When to file Form 8857 |
|---|---|
Innocent spouse or separation of liability relief | Generally within 2 years after the IRS first tries to collect from you |
Equitable relief from a balance due | Generally while the IRS can still collect, usually 10 years from when the tax was assessed |
Equitable relief as a refund | Generally within 3 years after the return was filed or 2 years after the tax was paid, whichever is later |
Community income relief | No later than 6 months before the IRS's time to assess your spouse runs out (generally 3 years from filing). If an audit starts in that window, within 30 days of the IRS's first contact letter |
Collection actions that can start the 2-year clock include:
The IRS taking your refund to pay a joint balance from another year, and telling you about your right to file Form 8857
A notice of intent to levy, usually Letter 11 or Letter 1058
An IRS claim in a court case involving you or your property, including a bankruptcy proof of claim
A federal lawsuit to collect the joint debt
Don't wait until you've gathered every document. File as soon as you learn about the debt.
Got a notice of deficiency? File a petition with the Tax Court within the 90 days the notice gives you, and raise innocent spouse relief as a defense. The IRS reviewing your Form 8857 doesn't extend the Tax Court deadline.
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How to file
Get Form 8857 and its instructions from IRS.gov/Form8857. Answer every question, even the sensitive ones. The IRS uses that information to decide your case.
Attach proof. Write your name and Social Security number on every page you add.
Ask for a refund if you paid. Check the box on line 25 if you want money back. You can get refunds of payments you made with your own money (for example, a bank statement or canceled check) under innocent spouse and equitable relief, but not under separation of liability.
Sign and date the form. An unsigned form is sent back.
Send it to the IRS innocent spouse office, not with your tax return:
By mail: Internal Revenue Service, P.O. Box 120053, Covington, KY 41012
By private delivery: Internal Revenue Service, 7940 Kentucky Drive, Stop 840F, Florence, KY 41042
By fax: 855-233-8558
Payments made with the joint return can't be refunded, including withholding and estimated tax payments.
Don't file Form 8857 if
A court already made a final decision denying you relief
You took meaningful part in a court case where you could have asked for relief but didn't
You signed an offer in compromise or a closing agreement covering the same tax
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After you file
The IRS checks your form, contacts your spouse or former spouse, and sends both of you a preliminary determination letter. If no one appeals, a final letter follows. Either of you can appeal within 30 days of the determination letter.
While your request is pending, the IRS can't collect that year's tax from you. Interest and penalties still build up. The IRS's 10-year collection window is extended by the time your request was pending, plus 60 days.
You can ask the Tax Court to review your case if you get a final determination, or if you haven't heard back within 6 months of filing. You have to file the petition within 90 days after the final determination letter is mailed. Otherwise the court can't review your case.
Innocent spouse vs. injured spouse
These are different. Injured spouse relief is for when the IRS kept your joint refund to pay your spouse's past-due debt, like child support, student loans or state taxes. For that, file Form 8379, not Form 8857. Some people need to file both.
IF AN IRS NOTICE SAYS YOU OWE ON A JOINT RETURN
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More help
Related guides
Official sources
Last checked: October 30, 2026. The rules, deadlines, addresses and fax number come from the IRS innocent spouse relief page, the Instructions for Form 8857 (rev. June 2021) and Publication 971 (rev. December 2021).
This is general information, not legal or tax advice. Low Income Taxpayer Clinics represent eligible people in IRS disputes for free or a small fee.
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