It would be best to have an expert opinion on tax relief options to help answer questions. Tax relief is a settlement agreement with the IRS to pay less than you owe, or pay over a set period of time but still have the tax debt considered satisfied.
6. Innocent Spouse Relief
If you are married and filed a joint tax return, you may be eligible for innocent spouse relief. This relief allows taxpayers to avoid liability for their spouse’s unpaid taxes. To qualify for this relief, you must:
- Be unaware of your spouse’s unpaid taxes
- Have filed a joint tax return
- Not be responsible for paying the taxes
When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. This is called joint and several liability. Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. You remain jointly and severally liable for taxes, and the IRS can still collect them from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax.
In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns.
- Innocent spouse relief.
- Separation of liability relief.
- Equitable relief.
Married persons who did not file joint returns, but who live in community property states, may also qualify for relief.
