Tax Relief AnswersInnocent Spouse Relief: Who Can Ask and How
The short answer
If you filed a joint return and the tax due comes from your spouse's or former spouse's errors, the IRS has three kinds of relief: innocent spouse relief, separation of liability relief and equitable relief. You request all three on one form, Form 8857, and for innocent spouse relief the IRS says to ask within 2 years of receiving an IRS notice of an audit or of taxes due because of an error on the return. The rules are on the IRS innocent spouse relief page, last updated November 8, 2025.
The three types
On a joint return, both spouses are normally responsible for the whole tax, even after a divorce. These are the three exceptions the IRS describes.
| Type | Who it is for | What it does |
|---|---|---|
| Innocent spouse relief | Your spouse understated the tax on a joint return and you did not know about the errors | Can relieve you of the additional tax, interest and penalties from those errors |
| Separation of liability relief | The joint return understated the tax and you are divorced, legally separated or no longer living with your spouse | You pay only your share of the understated tax |
| Equitable relief | You do not qualify for the other two | Can relieve you of tax your spouse understated or underpaid, if holding you responsible would be unfair under all the facts |
The IRS page lists what relief does not cover: tax on your own income, household employment taxes, individual shared responsibility payments, business taxes and trust fund recovery penalties. Relief also does not apply to a year in which you signed an Offer in Compromise for the same tax or a court already denied you relief.
Time limits
| Request | Time limit stated by the IRS |
|---|---|
| Innocent spouse relief | Within 2 years of receiving an IRS notice of an audit or of taxes due because of an error on the return |
| Form 8857 in general | Generally no later than 2 years after the first IRS attempt to collect the tax from you (Form 8857 instructions) |
| Equitable relief, balance due | Within the time the IRS has to collect, generally 10 years from assessment |
| Equitable relief, refund | Within 3 years after the return was filed or 2 years after the tax was paid, whichever is later |
| Appeal of a decision | Generally within 30 days of the date on the determination letter |
While a request is pending, the IRS's 10-year collection period is suspended, per the IRS collection time page. See the 10-year collection limit.
Steps
- Find the first IRS notice or collection letter about the balance and write down its date.
- Gather the joint returns, any divorce or separation papers, and anything that shows what you knew.
- Fill out Form 8857, Request for Innocent Spouse Relief. One form covers all three types; the IRS applies the one that fits, so you do not have to choose.
- Send it as the form instructions say. Do not attach it to your tax return.
- Expect the IRS to contact your spouse or former spouse to ask whether they want to take part.
- Keep filing and paying your own taxes while you wait. The IRS says review may take 6 months or longer.
Common mistakes
- Relying on the divorce decree. A court order between spouses does not change who the IRS can collect from; only an IRS decision on Form 8857 does.
- Missing the deadline because letters went to an old address. Tell the IRS your new address when you move.
Form 8857 is free to file, and the IRS decides which type of relief applies. If the case is complicated, a Low Income Taxpayer Clinic can help for free or for a small fee if your income qualifies, or you can hire a licensed professional (enrolled agent, CPA or attorney).
FAQ
What are the three types of innocent spouse relief?
Innocent spouse relief, for understated tax from a spouse's errors you did not know about; separation of liability relief, which splits understated tax for divorced or separated spouses; and equitable relief, for cases that fit neither, including some unpaid tax.
What is the deadline to file Form 8857 for innocent spouse relief?
The IRS says to request innocent spouse relief within 2 years of receiving an IRS notice of an audit or of taxes due because of an error on the return.
Will the IRS contact my ex-spouse?
Yes. The IRS says it contacts the spouse or former spouse to ask whether they want to take part in the review.
Does a request stop the 10-year collection clock?
Yes. The IRS lists an innocent spouse request among the events that suspend the 10-year collection period while it is pending.