Innocent Spouse Tax Relief

If the IRS reviewed a joint return you filed with your spouse and added  tax because of erroneous statements or understatements, both of you are generally responsible for the shortage (even if you divorce).

However, if you can prove you didn’t know about improperly reported items on a return or your spouse had greater liability, the IRS may grant you relief from paying the extra tax.

According to the IRS, the following qualifications must be met for Innocent Spouse Relief:

• Your joint return had an understatement of tax due to erroneous items (e.g., unreported income and incorrect deductions) of your spouse (or former spouse).
• When you signed your joint return, you didn’t know it included an understatement of tax.
• Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.

If you signed a joint tax return and don’t believe you should be liable for the full amount of the taxes, you should seek relief from liability. Keep in mind, your claim must get filed within two years after the IRS begins collection action against you.