Kristy S. Maitre
July 14, 2016
- Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. In some cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. The three types of innocent spouse relief available are:
- Innocent spouse relief
- Separation of liability
- Equitable relief
- Each type of relief has different requirements. Relief options are reviewed and cover when and how to file Form 8857, Request for Innocent Spouse Relief.