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Innocent Spouse Relief

Innocent spouse relief addresses tax understated on a joint return because of the other spouse's errors. It is a different doctrine from injured spouse relief, which reallocates a joint refund seized for one spouse's separate debt — see our comparison of the two if you are not sure which applies. This page describes the process and forms; our Innocent Spouse Relief glossary entry covers the exclusions and eligibility conditions in more depth.

Timeline

The IRS does not publish a processing-time figure on its innocent spouse relief page

Cost

No fee is published for filing Form 8857

How the IRS decides

The IRS decides based on which relief type is sought: innocent spouse relief turns on whether the requesting spouse knew or had reason to know of the understatement; separation of liability turns on marital and living-arrangement status plus the same knowledge test; equitable relief turns on all the facts and circumstances where the other two do not apply.

Key Takeaways

  • Addresses tax understated by the other spouse on a joint return — a narrower doctrine than the name suggests
  • Excludes the requesting spouse's own income tax, household employment tax, shared responsibility payments, business taxes, and trust fund recovery penalties
  • Three relief types, each with its own conditions: innocent spouse, separation of liability, equitable relief
  • A denial can be petitioned to the U.S. Tax Court under IRC 6015(e)

Best For

  • A joint filer who did not know about, and had no reason to know about, errors the other spouse made on a joint return
  • Someone divorced, separated, or no longer living with the other spouse, who wants to pay only their own share under separation of liability
  • Someone who does not meet the innocent-spouse or separation-of-liability conditions but believes it would be inequitable to hold them liable, under equitable relief

Requirements

  • 1
    A joint return was filed and tax was understated because of the other spouse's errors — unreported income, incorrect deductions or credits, or incorrect asset values, the IRS states
  • 2
    The requesting spouse did not know, and had no reason to know, about the errors
  • 3
    For innocent spouse relief and separation of liability relief specifically, IRC 6015 requires the election within 2 years after the date the IRS began collection activities
  • 4
    Equitable relief under IRC 6015(f) does not carry that same 2-year deadline in the statute itself, but is only available where relief is not available under the other two provisions

How to Apply for Innocent Spouse Relief

1

Identify the Liability Type

Confirm the balance is understated tax from a joint return, not one of the excluded categories the IRS names.

2

Choose the Relief Type

Innocent spouse relief, separation of liability, or equitable relief — each has its own conditions.

3

File Form 8857

Request for Innocent Spouse Relief, within any applicable deadline for the relief type sought.

4

IRS Review

The IRS reviews the request and may contact the other spouse as part of its process.

5

Determination and Appeal

If denied, IRC 6015(e) allows a petition to the U.S. Tax Court.

Advantages

  • It reaches liability itself, not just enforcement of it — if granted, the requesting spouse is not responsible for the understated tax.
  • The Internal Revenue Manual states the collection period is suspended from the filing of the claim until the earlier of a waiver being filed or the 90-day Tax Court petition period expiring (plus 60 days in each case), and that this suspension does not extend the collection statute for the other spouse.
  • IRC 6015(e) allows the requesting spouse to petition the Tax Court if the IRS denies relief or does not act within six months of the request.
  • Three separate relief types (innocent spouse, separation of liability, equitable) mean more than one route to try if the first does not fit the facts.

Disadvantages

  • The IRS states it does not reach taxes on the requesting spouse's own income, household employment taxes, Individual Shared Responsibility payments, business taxes, or trust fund recovery penalties.
  • Separation of liability is only available if divorced, legally separated, or living apart for the required period — it is not available to a couple still living together as married.
  • For innocent spouse relief and separation of liability relief, the 2-year filing deadline from the start of IRS collection activity is a hard cutoff in the statute.
  • Granting relief to one spouse does not extend the collection statute against the other — the IRS can still pursue the non-requesting spouse for the full liability.

Frequently Asked Questions

Is this the same as injured spouse relief?
No — different doctrines addressing different problems. Innocent spouse relief is about liability for tax understated on a joint return. Injured spouse relief is about getting back your share of a joint refund that was seized for your spouse's separate debt. See our comparison of the two.
Is there always a 2-year deadline to request this?
Not for every relief type under this doctrine. IRC 6015 states a 2-year deadline from the start of IRS collection activity for innocent spouse relief and separation of liability relief specifically. Equitable relief under 6015(f) does not carry that same statutory deadline, though it is only available where the other two do not apply.
What if the IRS denies my request?
IRC 6015(e) allows a petition to the U.S. Tax Court, generally after the IRS issues its determination or after six months have passed since the request without one.

Is Innocent Spouse Right For You?

Read what the IRS publishes about each program. Eligibility is determined by the IRS on your full circumstances.

Take the Quiz

Other Options

OIC

Taxpayers who cannot pay their full tax liability

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

Pay in Full

Taxpayers who have the funds available now and want to stop interest and penalties from growing further

Short-Term Plan

Taxpayers who can pay the full balance within 180 days and want to avoid any setup fee

Guaranteed IA

Individuals whose income tax liability, excluding penalties and interest, is small enough to meet the published limit

Simple Payment Plan

Individual, out-of-business sole-proprietor, or non-trust-fund business taxpayers whose balance is at or below the published threshold

Full-Disclosure IA

Balances above the Simple Payment Plan's aggregate threshold

Appeals / CDP

Someone who disagrees with a specific IRS collection action — a lien filing, a levy, or a rejected/modified/terminated installment agreement

Injured Spouse

A joint filer whose share of a joint refund was applied to the other spouse's separate debt — back taxes, child support, federal student loans, or other debts subject to offset

Bankruptcy

Understanding, in general terms, what the Bankruptcy Code says determines whether an income tax debt can be discharged

Details

Timeline

The IRS does not publish a processing-time figure on its innocent spouse relief page. IRC 6015(e) allows a Tax Court petition if the IRS has not made a determination within six months of the request.

Costs

No fee is published for filing Form 8857.

How the IRS decides

The IRS decides based on which relief type is sought: innocent spouse relief turns on whether the requesting spouse knew or had reason to know of the understatement; separation of liability turns on marital and living-arrangement status plus the same knowledge test; equitable relief turns on all the facts and circumstances where the other two do not apply.

Related

Innocent Spouse Relief

Relief from tax your spouse understated on a joint return. It is narrower than the name suggests — five categories of tax are excluded by name.

Collection Statute Expiration Date (CSED)

The date after which the IRS can no longer legally collect a tax debt, typically 10 years from assessment.

Innocent Spouse Relief vs. Injured Spouse Relief

Comparison

Sources

Last reviewed 2026-08-24 by Tax Resolution Clarity editorial. Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice. Report a correction.