Separation of liability can relieve you from having to pay your spouse's share of understated taxes from a joint tax return if you're no longer married or living together. The additional taxes due are divided between you and your spouse based on your own incomes and assets. You become responsible only for your share of the tax bill. Separation of liability can't give you a refund for taxes you already paid. It can only relieve you from paying additional taxes due on your spouse's income and assets. On This Page You May Be EligibleWhat to Do If You Receive a NoticeKnowledge of ErrorsException for Victims of Domestic AbuseWhen to Request ReliefHow to Request ReliefAfter You Request ReliefAppeal a Decision You May Be Eligible You may be eligible for relief by separation of liability if: You filed a joint return with your spouse Your taxes were understated due to errors on your return You didn't know about the errors You're no longer married or living together You're no longer married or living together if any of these apply: You're legally separated, divorced or widowed You're not members of the same household for the entire 12 months before you request relief Find out how to tell if you're members of the same household. Married persons who file separate returns in community property states may also qualify for relief. See Community Property Laws for more information. You can't get relief by separation of liability if: You knew about the understated taxes when you signed the return You and your spouse transferred assets to avoid taxes or commit fraud You may be eligible for partial relief if you didn't know about part of an item on your joint return. You are not eligible for relief in any year when: You signed an offer in compromise with the IRS You signed a closing agreement with the IRS covering the same taxes A court made a final decision denying you relief You participated in a related court proceeding and didn't ask for relief What to Do If You Receive a Notice If you receive a notice that you owe tax on a joint return, promptly follow the instructions in your letter. You may also learn that you owe additional taxes because of an audit. Request innocent spouse relief as soon as you learn of the taxes due. See how to request relief by separation of liability. Knowledge of Errors You can't claim relief for taxes from understated taxes if: You had actual knowledge that the taxes were understated A reasonable person in similar circumstances would have known the taxes were understated You deliberately avoided learning about a taxable item on your return The taxes are due on property you own jointly with your spouse You had actual knowledge that taxes were understated if: You knew that your spouse received unreported income You knew of facts that made a deduction or credit unallowable You knew that your spouse deducted false or inflated expenses Exception for Victims of Domestic Abuse You may be eligible for relief even if you knew about errors if: You were the victim of spousal abuse or domestic violence before signing the return You didn't challenge the items on the return because of fear You signed the joint return because you were pressured or threatened When to Request Relief You must request relief by separation of liability within 2 years of receiving an IRS notice of an audit or taxes due because of an error on your return. How to Request Relief To request relief, file Form 8857, Request for Innocent Spouse Relief. Form 8857 covers innocent spouse relief, separation of liability and equitable relief. You don't have to try to figure out which type of relief best fits your situation. We will consider all of your information and apply the type of relief, if any, that you be eligible for. Find more about how to request equitable relief. After You Request Relief We'll review your request and contact your spouse or former spouse to ask if they want to participate in the process. We may take up to 6 months or to review your request. While you wait, continue to file and pay your taxes as usual. When our review is complete, we'll send a letter of determination with our decision. Appeal a Decision Generally, both spouses have the right to appeal a spouse relief decision. You must appeal within 30 days from the date on your determination letter. Find more on how to appeal a spouse relief decision. Related Innocent Spouse Relief Injured Spouse Relief Equitable Relief Tax Relief for Spouses Resources Instructions for Form 8857 Innocent Spouse Relief, Publication 971
