IRS Tax Relief - Innocent Spouse

Innocent Spouse IRS Tax Relief: How to File an Innocent Spouse Tax Form

The rules for Innocent Spouse IRS Tax Relief are long and complicated but you don't have to be stuck with your spouse's tax debt!

The IRS Tax Attorneys at Flat Fee Tax Service, Inc. can help fight back. Call our tax relief team today for your free and confidential consultation:

Find out if you qualify for Innocent Spouse Tax Forgiveness.
The New Rules to apply for Innocent Spouse IRS tax relief can help you.

How to file for Innocent Spouse IRS tax relief please read below:

The IRS announced that it will extend help to more innocent spouse tax relief by eliminating the two-year time limit that now applies to certain relief requests.

After a thorough review:
  1. The IRS will no longer apply the two-year limit to new equitable IRS tax relief requests or requests currently being considered by the agency.
  2. A taxpayer, whose equitable IRS tax relief request was previously denied solely due to the two-year limit, may reapply using IRS Form 8857 Request for Innocent Spouse IRS Tax Relief if the collection statute of limitations for the tax years involved has not expired.
  3. The IRS will not apply the two-year limit in any pending litigation involving equitable tax relief, and where litigation is final, the agency will suspend collection action under certain circumstances.

The New Innocent Spouse IRS Tax Relief (Including Separation of Liability and Equitable Relief):

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. In filing jointly, both taxpayers are jointly and severally liable for the tax debt and any additions to tax, interest, or tax penalties that arise as a result of the joint return even if they later divorce.

Joint and several liabilities mean that each taxpayer is legally responsible for the entire tax debt. Both spouses are generally held responsible for all the tax debt that is due even if one spouse earned all the income or claimed improper deductions or credits.

This is also true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns.

THE IRS DOES NOT CARE ABOUT YOUR DIVORCE DECREE.

In some cases, however, it is possible for a spouse to receive IRS tax relief from joint and several liabilities.

There are 3 types of IRS tax relief from joint and several liabilities for spouses who filed joint returns:

1. Innocent Spouse Relief provides you tax relief from additional tax debt if your spouse or former spouse failed to report income, reported income improperly or claimed improper deductions or credits.
2. Separation of Liability Relief provides for the allocation of additional tax debt owed between you and your former spouse or your current spouse from whom you are separated because an item was not reported properly on a joint return. The tax debt allocated to you is the amount for which you are responsible.
3. Equitable IRS Tax Relief may apply when you do not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return and generally attributable to your spouse. You may also qualify for equitable IRS tax relief if the correct amount of tax debt was reported on your joint return but the tax remains unpaid.




Please Note:

You must request for Innocent Spouse IRS tax relief or separation of liability relief no later than 2 years after the date the IRS first attempted to collect the tax from you. For equitable IRS tax relief, you must request relief during the time the IRS has to collect the tax from you.

If you are looking for a refund of tax you paid, then your request must be made within the time period for seeking a refund, which is generally three years after the date the return is filed or two years following the payment of the tax, whichever is later.

You must meet all of the following conditions to file and qualify for innocent spouse relief:

You filed a joint return that has an understatement of tax (deficiency) that is solely made by your spouse’s erroneous item.

An “erroneous tax item” includes income received by your spouse but which was omitted from the joint tax return. Deductions, credits, and property basis are also erroneous items if they are incorrectly reported on the joint return.
You must establish that at the time you signed the joint return you did not know and had no reason to know, that there was an understatement of tax, and
Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.

To qualify for “separation of liability tax relief” you must have filed a joint tax return and must meet one of the following requirements at the time you request innocent spouse tax relief:

1. You are divorced or legally separated from the spouse with whom you filed the joint return,
2. You are widowed or,
3. You have not been a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857 (PDF), Request for Innocent Spouse Relief.

If at the time you signed the joint tax return, you had actual knowledge of the item that gave rise to the understatement of tax, you may not qualify for separation of liability relief.

You may qualify for “equitable IRS tax relief”. To qualify for equitable IRS tax relief you must establish that, under all the facts and circumstances, it would be unfair to hold you liable for the understatement or underpayment of tax.

To seek innocent spouse IRS tax relief, separation of liability IRS tax relief, or equitable tax relief, you should submit to the IRS a completed Form 8857 (PDF), Request for Innocent Spouse Tax Relief, or a written statement containing the same information required on Form 8857, which is signed under penalties of perjury.

If you request IRS tax relief from joint and several liabilities, the IRS is required to notify the spouse with whom you filed the joint return of your request and allow him or her to provide information for consideration regarding your claim.

In applying to qualify for Innocent Spouse IRS tax relief if you lived in a community property state:

If you lived in a community property state and filed as “married filing separately” rather than “married filing jointly,” you might still qualify for IRS tax relief.

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

IRS Tax Relief from joint and several liabilities should not be confused with an injured spouse claim. You are an “injured spouse” if you file a joint return and all or part of your share of the refund was, or will be, applied against the separate past-due federal tax, state tax, child support, or federal non-tax debt (such as a student loan) of your spouse with whom you filed the joint return.

IRS Tax Relief - Eliminate Tax Liens


If you are an injured spouse, you may be entitled to recoup your share of the refund:

  1. Why use Flat Fee Tax Service, Inc. to apply for Innocent Spouse Tax Relief?
  2. You will work directly with our IRS Tax Attorneys.
  3. We are IRS tax experts for Innocent Spouse Tax Relief.
  4. We have over 70 years of direct IRS tax relief experience.
  5. We are one of the most trusted and experienced tax relief firms in the tax resolution industry.
  6. We are Accredited by the BBB and maintain an “A” Plus Rating with the Better Business Bureau.
  7. We are Guided by our Christian Values.

To have your best shot to have IRS tax relief success in this area it only makes sense to use experienced IRS Tax Attorneys.

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