Innocent Spouse Relief
Innocent spouse relief provides relief from joint and several tax liability when a spouse or ex-spouse improperly reported items on a joint return. Three types exist: innocent spouse relief (Section 6015(b)), separation of liability (Section 6015(c)), and equitable relief (Section 6015(f)).
Exam Tip
Three types: innocent spouse (6015(b)), separation of liability (6015(c)), equitable relief (6015(f)). Must have filed jointly. Form 8857. 2-year deadline from first collection activity.
What is Innocent Spouse Relief?
When filing jointly, both spouses are jointly and severally liable for the entire tax. Innocent spouse relief provides an escape when one spouse was unaware of errors.
Three Types of Relief
| Type | Section | Key Requirements |
|---|---|---|
| Innocent Spouse | 6015(b) | Didn't know/had no reason to know of understatement |
| Separation of Liability | 6015(c) | Divorced, separated, or lived apart 12+ months |
| Equitable Relief | 6015(f) | Doesn't qualify for other types but inequitable to hold liable |
Innocent Spouse Relief Requirements (6015(b))
| Requirement | Details |
|---|---|
| Joint return filed | Must have filed jointly |
| Understatement | Due to erroneous items of other spouse |
| No knowledge | Didn't know and had no reason to know |
| Inequitable | Unfair to hold requesting spouse liable |
Filing Deadline
| Type | Deadline |
|---|---|
| Innocent spouse (b) | Within 2 years of first collection activity |
| Separation of liability (c) | Within 2 years of first collection activity |
| Equitable relief (f) | Collection statute expiration or 2 years from last refund credit |
Exam Alert
Three types of innocent spouse relief. Must have filed JOINTLY. Section 6015(b) = didn't know about errors. Section 6015(c) = now divorced/separated. Section 6015(f) = catch-all equitable relief. File Form 8857. Two-year deadline from first collection activity for (b) and (c).
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Related Terms
Married Filing Separately (MFS)
Married Filing Separately (MFS) is a filing status for married taxpayers who choose to file individual returns. MFS results in the loss of many tax benefits including EITC, education credits, and adoption credit. If one spouse itemizes, both must itemize. Community property states require income splitting.
Filing Status
Filing status is a classification that determines a taxpayer's tax rate schedule, standard deduction amount, and eligibility for certain credits and deductions, with five options: Single, MFJ, MFS, HOH, and QSS.
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