Tax Resolution · Innocent Spouse
Your Divorce Is Over.
Your Tax Problem Isn't.
The IRS doesn't care that the marriage ended. If your name was on that return, you're still on the hook for every dollar your ex underreported, every year they didn't pay, every debt they left behind. You didn't cause this problem. You shouldn't have to pay for it alone.
What the IRS Won't Tell You
Divorce decrees don't bind the IRS. A judge can order your ex to pay, and the IRS will still come after you if they don't. Here's what divorcing and recently divorced taxpayers face every day:
Does this sound like your situation?
- You filed joint returns for years and had no idea your spouse was hiding income or not paying the taxes owed.
- The divorce is finalized, but the IRS is now levying your wages or bank account for a joint debt.
- Your ex agreed in court to pay the taxes. They didn't. The IRS says that's between you and them.
- You received a notice or audit letter from the IRS for something your spouse controlled entirely.
- Your refund is being seized to offset a joint liability you've never been able to resolve.
Relief Exists. If You Know How to Claim It.
Federal law was written specifically for situations like yours. It gives you a way to separate your responsibility from your ex-spouse's, but the IRS won't offer it to you. You have to ask for it, and ask correctly. That's where we come in.
As featured in Forbes
Fabian Cruz used innocent spouse relief to separate a client's financial record from her ex-husband's tax debt. Read the article
How can CITO Tax help?
- Review your situation and identify which type of relief actually applies to you. There's more than one path, and most people only hear about one.
- Go through the years in question and build a clear record showing what you knew, what you didn't, and what you're responsible for.
- Communicate directly with the IRS on your behalf so you never have to speak to a collector again.
- If full relief isn't available, work out a payment plan or settlement that protects your income and your future.
What are the three types of innocent spouse relief?
The IRS offers three distinct paths. Each has different rules about who qualifies, what it covers, and how long you have to apply. All three are requested using the same form, but the IRS evaluates them differently.
| Innocent Spouse Relief | Separation of Liability | Equitable Relief | |
|---|---|---|---|
| What it covers | Extra tax from your spouse's errors on a joint return (unreported income, false deductions) | Splits extra tax between you and your spouse based on who caused it | Extra tax OR tax that was reported but never paid |
| Key requirement | You didn't know, and had no reason to know, about the error | You're divorced, legally separated, widowed, or haven't lived in the same household for the 12 months before you apply | It would be unfair to hold you responsible, and you don't qualify for the other two types |
| Deadline | Generally within 2 years of the IRS's first collection activity against you | Generally within 2 years of the IRS's first collection activity against you | Generally within the time the IRS has to collect the tax, or the refund deadline if you want money back |
Innocent Spouse Relief
What it covers
Extra tax from your spouse's errors on a joint return (unreported income, false deductions)
Key requirement
You didn't know, and had no reason to know, about the error
Deadline
Generally within 2 years of the IRS's first collection activity against you
Separation of Liability
What it covers
Splits extra tax between you and your spouse based on who caused it
Key requirement
You're divorced, legally separated, widowed, or haven't lived in the same household for the 12 months before you apply
Deadline
Generally within 2 years of the IRS's first collection activity against you
Equitable Relief
What it covers
Extra tax OR tax that was reported but never paid
Key requirement
It would be unfair to hold you responsible, and you don't qualify for the other two types
Deadline
Generally within the time the IRS has to collect the tax, or the refund deadline if you want money back
Do you already have a divorce attorney or financial advisor?
If you already have a divorce attorney or a financial professional (like a Certified Divorce Financial Analyst) helping you through the settlement, we work alongside them, not around them. Tax resolution is a piece of a bigger picture, and we coordinate directly with your existing team so nothing falls through the cracks between the decree and the IRS.
Is there a deadline for innocent spouse relief?
There are strict deadlines for requesting relief. In many cases, just two years from the first time the IRS tried to collect from you. Waiting doesn't protect you; it closes doors. The sooner you find out where you stand, the more options you have.
Take the First Step
Find Out If You Qualify for Relief
Answer a few questions about your situation and get a clear picture of your path to closing this chapter for good. No cost, no pressure.
No cost. No obligation.
Common Questions About Divorce and IRS Debt
Straight answers about innocent spouse relief, deadlines, and what to expect.
No. When you file a joint return, you and your spouse are each responsible for the full tax, even after a divorce. The IRS is not bound by your divorce decree. The decree may give you the right to go after your ex in state court, but it won't stop the IRS from collecting from you. Innocent spouse relief is how you ask the IRS itself to release you.
They solve different problems. Innocent spouse relief (Form 8857) asks the IRS to release you from tax owed on a joint return. Injured spouse relief (Form 8379) applies when your share of a joint refund was taken to pay your spouse's separate debt, like past-due child support or student loans.
For innocent spouse relief and separation of liability, you generally must file Form 8857 within two years of the IRS's first collection activity against you. Equitable relief has a longer window. Deadlines depend on your situation, so it's best to act as soon as you receive IRS collection notices.
Yes. The IRS is required to contact your spouse or former spouse and give them a chance to take part. If you have concerns about your safety, Form 8857 asks about abuse, and the IRS takes it into account.
Possibly. Refunds may be available under innocent spouse relief and equitable relief, subject to time limits. Refunds are not available under separation of liability.
You can ask for a review by the IRS Independent Office of Appeals, and you can petition the U.S. Tax Court. The Tax Court deadline is generally 90 days from the date of the IRS's final determination letter, so don't wait.
Sources
- IRS Publication 971, Innocent Spouse Relief
- IRC section 6015, Relief from joint and several liability
- IRS Form 8857, Request for Innocent Spouse Relief
- IRS Instructions for Form 8857
- U.S. Tax Court, section 6015(e) review procedures
The Unfair Divorce
Tax Relief Guide
Written for both divorcing spouses and the professionals who guide them: innocent spouse relief, separation of liability, equitable relief, and what to do if you're on the receiving end of a relief claim. Explained in plain English with real-world examples and a qualification checklist.
- Plain-English breakdown of each relief type
- Real-world examples from actual cases
- Self-assessment checklist to see if you qualify
- Guidance for both divorcees and their advisors
