Innocent Spouse Relief Calculator IRC § 6015

Innocent spouse relief (IRC § 6015) provides relief from joint and several liability for tax shown on a joint return. If your spouse (or former spouse) improperly reported items or omitted items on your tax return, you may be able to avoid responsibility for the tax, interest, and penalties. There are three types: Traditional (§6015(b)), Separation of Liability (§6015(c)), and Equitable Relief (§6015(f)).

Innocent spouse relief (Form 8857) is for when your spouse understated tax on a joint return. Injured spouse relief (Form 8379) is different - it's for when your portion of a joint refund was used to pay your spouse's separate debts (past-due child support, student loans, etc.). These are separate IRS programs with different forms and eligibility requirements.

Traditional Relief (§6015(b)) requires you didn't know and had no reason to know of the understatement. Separation of Liability (§6015(c)) allocates liability between spouses and requires divorce, legal separation, or living apart 12+ months. Equitable Relief (§6015(f)) is a catchall for situations where the first two don't apply but it would be unfair to hold you liable.

For Traditional Relief and Separation of Liability, you must file Form 8857 within 2 years of the first IRS collection action against you (notice, levy, or offset). For Equitable Relief, the deadline is generally before the statute of limitations expires. However, the IRS may consider requests filed after the deadline in certain circumstances.

Yes, by law the IRS must notify your spouse or former spouse when you file Form 8857. Your spouse has the right to participate in the process and provide information to the IRS. If you are concerned about domestic violence or abuse, note this on the form - the IRS has special procedures for these situations.

Yes, abuse or domestic violence is a positive factor that strongly supports granting relief. The IRS recognizes that victims of abuse may have signed returns under duress, been prevented from reviewing financial information, or feared retaliation for questioning the return. If abuse is a factor, clearly document this on Form 8857.

Partial knowledge does not automatically disqualify you. Under Separation of Liability (§6015(c)), you can allocate specific items - relief may be granted for items you didn't know about even if you knew about others. Under Equitable Relief (§6015(f)), the IRS considers whether you had reason to know, and knowledge is just one factor among many.

The IRS considers whether a reasonable person in your situation would have known about the understatement. Factors include: your education level and financial sophistication, involvement in household finances, lavish expenditures compared to known income, whether your spouse was evasive about finances, and other suspicious circumstances. Having "reason to know" may limit Traditional Relief but doesn't necessarily prevent Separation of Liability or Equitable Relief.

The IRS typically takes 6-12 months to decide innocent spouse relief requests, though complex cases may take longer. During this time, the IRS generally suspends collection activity on the tax you're seeking relief from. You may request an informal conference or appeal if your request is denied.

Community property states (AZ, CA, ID, LA, NV, NM, TX, WA, WI) have special rules. Community income may be attributed to both spouses regardless of who earned it. The IRS considers state community property laws when determining how items should be allocated between spouses. This can make relief more difficult in some situations.