Many married taxpayers choose to file a joint tax return because of
certain benefits this filing status allows. Both taxpayers are jointly
and individually responsible for the tax and any interest or penalty
due on the joint return even if they later divorce. This is true even
if a divorce decree states that a former spouse will be responsible
for any amounts due on previously filed joint returns. One spouse may
be held responsible for all the tax due even if all the income was
earned by the other spouse.
In some cases, a spouse will be relieved of the tax, interest, and
penalties on a joint tax return. Three types of relief are available.
- Innocent spouse relief.
- Separation of liability.
- Equitable relief.
This publication explains these types of relief, who may
qualify for them, and how to get them. Each type of relief has
different requirements. They are explained separately in different
parts of this publication. Read each part to see if you qualify for
that type of relief.
Table 1 compares the rules for these three types of relief. You may
also want to see Questions & Answers, near the end of
this publication for a list of questions and answers about these types
of relief.
You are not required to figure the tax, interest, and penalties
that qualify for relief. The IRS will figure these amounts after you
file Form 8857, Request for Innocent Spouse Relief.
Three Types of Relief at a Glance
You can only qualify for equitable relief if you do not qualify for
innocent spouse relief or relief by separation of liability.
Married persons who file separate returns in community property
states may also qualify for relief. See Community Property Laws,
later.
What this publication does not cover.
This publication does not discuss filing an injured
spouse claim. You are an injured spouse if your share of the
overpayment shown on your joint return was, or is expected to be,
applied against your spouse's past-due federal debts, state taxes, or
child or spousal support payments. If you are an injured spouse, you
may be entitled to receive a refund of your share of the overpayment.
For more information, get Form 8379, Injured Spouse Claim and
Allocation.
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