Innocent Spouse Relief
Definition
Innocent Spouse Relief is an IRS provision that releases one spouse from joint and several liability for tax, penalties, and interest when the other spouse improperly reported or omitted income on a jointly filed return.
Why This Matters for Tax Relief
When a married couple files a joint return, both spouses become jointly and severally liable for the entire tax liability — meaning the IRS can collect the full amount from either spouse, regardless of who earned the income or made the error. Innocent Spouse Relief under IRC § 6015 provides three forms of relief. Traditional Innocent Spouse Relief (§ 6015(b)) requires that the requesting spouse had no knowledge or reason to know of the understatement. Separation of Liability Relief (§ 6015(c)) allocates the liability between spouses based on the item that created it. Equitable Relief (§ 6015(f)) covers situations not qualifying for the other two forms but where it would be inequitable to hold the requesting spouse liable. Applications are filed using Form 8857 and must generally be filed within two years of the first IRS collection action on the joint liability.
2026 Update
The two-year filing deadline for Form 8857 has been a source of litigation. Current IRS guidance (Rev. Proc. 2013-34) uses a ten-factor equitable analysis for § 6015(f) cases. No changes under OBBBA 2026.
Apply This Knowledge
Related Terms
CDP Hearing (Collection Due Process)
A Collection Due Process hearing is a formal taxpayer right under IRC § 6330 to appeal an IRS lien filing or proposed levy before an independent Appeals Officer, with the option to escalate to U.S. Tax Court if Appeals disagrees.
CAP Hearing (Collection Appeals Program)
A Collection Appeals Program hearing is a faster, less formal IRS appeals process for disputing rejected installment agreements, proposed lien filings, or levies — but unlike a CDP hearing, it does not provide Tax Court access.
Audit Reconsideration
Audit reconsideration is an IRS administrative process that allows a taxpayer to dispute an assessment made from an audit they did not attend, did not agree with, or have new documentation to support.
Taxpayer Advocate Service (TAS)
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems with the IRS and recommends systemic changes to prevent future problems.