Innocent Spouse Relief
By Chardley Point Du Jour, Enrolled Agent
Last updated: October 7, 2026
What is innocent spouse relief?
Innocent spouse relief is an IRS remedy under Internal Revenue Code Section 6015 that can remove you from responsibility for tax, interest and penalties on a joint return when the problem was caused by your spouse or former spouse. You request it by filing Form 8857, Request for Innocent Spouse Relief.
When you sign a joint return, you and your spouse become "jointly and severally liable." That means the IRS can collect the entire balance from either of you, even after a divorce, and even if a divorce decree says your ex is responsible for the taxes. A divorce decree does not bind the IRS. Innocent spouse relief is the process Congress created to fix that.
What are the three types of innocent spouse relief?
Form 8857 asks the IRS to consider three separate forms of relief, and the IRS reviews your request under every type you may qualify for.
- Innocent spouse relief (Section 6015(b)): for understated tax caused by erroneous items your spouse put on the joint return, such as unreported income or improper deductions, where you did not know and had no reason to know about them when you signed.
- Separation of liability (Section 6015(c)): for taxpayers who are divorced, legally separated, widowed, or have not lived in the same household as the other spouse for the 12 months before filing. It splits the understated tax between the two of you based on whose items caused it.
- Equitable relief (Section 6015(f)): the safety net when the first two do not apply. It is the only type that can cover tax that was correctly reported but never paid, and the IRS weighs factors such as abuse, financial control, economic hardship, what you knew, and who received the benefit.
What is the deadline to file Form 8857?
For innocent spouse relief and separation of liability, you generally must file Form 8857 within two years after the IRS first takes collection activity against you, such as a levy notice or applying your refund to the joint balance. Equitable relief has a longer window: it can be requested any time while the IRS can still collect the tax, or within the refund period if you are asking for money back.
Missing the two-year window can permanently remove two of your three options, so if you have received any IRS collection notice on a joint return, act quickly.
Innocent spouse vs. injured spouse: what is the difference?
They are different forms for different problems. Innocent spouse relief (Form 8857) is for when you are being held liable for tax caused by your spouse. Injured spouse allocation (Form 8379) is for when your share of a joint refund was taken to pay your spouse's separate debts, such as past-due child support, student loans, or a tax debt from before the marriage. Filing the wrong one delays your case.
What happens after I file Form 8857?
The IRS reviews your request, which commonly takes six months or longer. By law the IRS must notify your spouse or former spouse and allow them to participate, but it does not share your personal information such as your current address, employer or phone number. The IRS generally holds off on levying for the years in your request while it is under review. If you disagree with the IRS's final determination, you can petition the U.S. Tax Court, generally within 90 days of the final determination letter.
Does abuse or financial control affect innocent spouse relief?
Yes. The IRS specifically considers whether your spouse abused you or controlled the household finances, including whether you were prevented from questioning the return or seeing the records. In those situations, relief may be available even if you knew about the tax problem. Form 8857 has a section for these facts, and documentation such as protective orders, police reports, or statements from counselors can strengthen the request.
Why do innocent spouse requests get denied?
Most denials come from a weak or missing explanation, not the underlying facts.
- Filing after the two-year deadline for 6015(b) or 6015(c) relief.
- No written narrative explaining what you knew, when you learned it, and who controlled the finances.
- Evidence that you significantly benefited from the unpaid tax, beyond normal support.
- Not being in compliance with your own tax filings for later years.
- Requesting relief for a refund-offset problem that really belonged on Form 8379.
The IRS approves only a minority of requests, so the supporting statement and documents carry the case.
How PDJ Tax Experts handles innocent spouse cases
We start by pulling your IRS account transcripts to confirm the years, balances, collection dates and your deadline. Then we map which of the three types of relief fit your facts, build the written statement and supporting documentation, prepare and file Form 8857 with a Form 2848 so we can speak to the IRS for you, respond to IRS follow-up, and handle any appeal or Tax Court referral. If relief is only partial, we plan the resolution of what is left, whether that is a payment plan, penalty abatement, or an Offer in Compromise.
Frequently Asked Questions
Results vary by case. Prior outcomes do not guarantee or predict similar results in your situation. Nothing on this page is tax, legal, or financial advice.
Find Out If You Qualify for Innocent Spouse Relief
PDJ Tax Experts offers a free case review with an Enrolled Agent. We will confirm your deadline, review which type of relief fits your situation, and tell you honestly what to expect. We work with clients in all 50 states by phone and secure video.