Who qualifies for Innocent Spouse Relief?

• You were/are married and filed a joint tax return.
• Your former/current spouse improperly reported income on a joint return.
• You can prove that when you signed said joint return, you either didn’t know or had no reason to know that the income was incorrectly reported.

Do I qualify for innocent spouse?

To qualify for innocent spouse relief, you must meet all of the following conditions: You must have filed a joint return which has an understatement of tax; Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understatement of tax; and.

What happens if the innocent spouse doctrine applies?

By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. The IRS will figure the tax you are responsible for after you file Form 8857.

How can I qualify for innocent spouse relief?

To qualify for innocent spouse relief, you must meet these four conditions: You and your spouse filed a joint tax return. Your spouse or ex made “mistakes” that caused you to understate the tax liability on your joint tax return. You can prove you didn’t know or had no reason to know about it.

When to file an innocent spouse tax claim?

If you do not qualify for the relief described above and are now liable for an unpaid or understated tax you believe you should be paid only by your spouse or former spouse, you may request equitable relief. See the Exception for equitable relief above. 4. Where should I file my Innocent Spouse claim?

When to file Form 8857 for innocent spouse?

Exception for relief based on community property laws. If you are requesting relief based on community property laws, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse or former spouse for the tax year for which you are requesting relief.

Is there a toll free number for innocent spouse?

If you need additional information on your Innocent Spouse Claim or on the Form 8857, Request for Innocent Spouse Relief, the toll free number is 1-855-851-2009.