Innocent Spouse Relief
When a joint tax return contains errors or underreported income attributable to a spouse, the IRS offers relief options that may protect the innocent spouse from joint liability. NewPoint Law Group helps Roseville-area individuals evaluate and pursue innocent spouse relief, separation of liability, and equitable relief under applicable IRS rules.
Innocent Spouse Relief | Tax Attorneys in Roseville, CA
What Is Innocent Spouse Relief?
When married taxpayers file a joint federal income tax return, they become jointly and severally liable for the full tax liability — meaning the IRS can collect the entire amount from either spouse, regardless of who earned the income or caused the error. Innocent spouse relief is a set of IRS provisions designed to protect a spouse who did not know about — and had no reason to know about — a tax understatement caused by their partner.
Types of Relief Available
Innocent Spouse Relief (IRC § 6015(b)): Available when a joint return contained an understatement of tax due to erroneous items attributable to the other spouse, and the requesting spouse did not know and had no reason to know of the understatement.
Separation of Liability Relief (IRC § 6015(c)): Allocates the joint liability between the spouses based on each person's individual responsibility. Available to individuals who are divorced, legally separated, or have lived apart for at least 12 months.
Equitable Relief (IRC § 6015(f)): Available when a spouse does not qualify for the other two forms of relief but it would be inequitable to hold them liable for the joint liability, based on the totality of the circumstances.
How to Request Innocent Spouse Relief
Innocent spouse relief is requested by filing IRS Form 8857 (Request for Innocent Spouse Relief). The IRS will contact the other spouse as part of the process. There are strict time limits for filing, which vary depending on the type of relief sought and the circumstances of the case.
Our tax attorneys help clients evaluate which form of relief is most appropriate, gather the necessary documentation, and prepare a compelling Form 8857 submission that presents the strongest possible case for relief.
California Innocent Spouse Relief
California also provides innocent spouse relief for California income tax liabilities. The process parallels the federal process but is administered by the California Franchise Tax Board (FTB). Clients dealing with joint liability on both federal and California returns may need to pursue relief through both the IRS and the FTB.