When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. This applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or even your former spouse. You remain jointly liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the payment of any tax liabilities that were incurred during the marriage.<\/p>\n
Seems pretty unfair, doesn’t it?\u00a0 The Internal Revenue Service agrees with you, which is why they have several options for you to deal with this type of situation.<\/p>\n
In some cases, a spouse (or former spouse) may be relieved of the tax, interest, and penalties on a joint tax return.<\/p>\n
There are several types of relief available to married people who filed joint returns:<\/p>\n
Innocent Spouse Relief<\/span><\/strong> Separation of Liability Relief<\/span><\/strong> This type of relief is only available for unpaid tax liabilities resulting from understated tax and refunds are not allowed.<\/p>\n To request, and possibly qualify for Separation of Liability Relief, you must have filed a joint tax return and meet one of the following requirements at the time that you are requesting relief:<\/p>\n Equitable Relief<\/span><\/strong> Unlike Innocent Spouse Relief and Separation of Liability Relief, you can get Equitable Relief from not only an understated tax, but also an unpaid or underpaid tax liability. An unpaid or underpaid tax is a tax that has been reported correctly and there is no argument about the amount that is owed, there just remains a balance.<\/p>\n You may qualify for Equitable Relief if you meet ALL <\/strong>of the following requirements:<\/p>\n
\nBy requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest and penalties if your spouse (or former spouse) improperly reported or omitted items from your joint tax return. To qualify for innocent spouse relief, you must meet all of the following conditions:<\/p>\n\n
\nUnder this type of relief, the Internal Revenue Service will calculate the amounts of understated tax (including any interest and penalties that have been assessed) on your joint tax return that is rightfully owed by each individual. These amounts are then allocated fairly between you and your spouse (or former spouse) and they then become individual tax liabilities of the parties involved.<\/p>\n\n
\nIf you do not qualify for Innocent Spouse Relief or Separation of Liability Relief, you may still have a chance of being relieved of responsibility for taxes, penalties and interest through Equitable Relief.<\/p>\n\n
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