Innocent Spouse Relief Options

Joint returns create joint liability. Both spouses owe the full balance regardless of who earned the income or made the error. IRC Section 6015 provides three forms of relief: traditional innocent spouse, separation of liability, and equitable relief.

Equitable relief under Section 6015(f) is the most commonly granted. File Form 8857. The IRS evaluates marital status, economic hardship, knowledge of the understatement, and compliance history. We have handled hundreds of innocent spouse cases.