Innocent spouse relief is a term that refers to a spouse being relieved of liability for taxes that were reported on a joint income tax return. When an income tax return is filed as “married filing jointly”, each spouse is responsible for all of the taxes that may become due for that return. If there are unpaid taxes from that return, the IRS can choose to collect from either spouse or both spouses. The IRS does not have to collect equally from both spouses and can choose to collect the entire liability from just one of the spouses. This can present a hardship, for example, if a person is separated or divorced but additional tax is due from a joint return filed in the past.
There are actually three options for addressing this issue – innocent spouse relief, separation of liability relief, and equitable relief. See here for more details.
Curious if You Qualify for Innocent Spouse Relief? Attorney Pat Komor Can Help
If you’re receiving communications from the IRS and think you may qualify for spouse relief, you need the experienced help of a tax attorney from Komor Tax Law. Contact us today to ask about scheduling a free consultation.