Owe Taxes from a Former or Current Spouse?
You may qualify for an IRS program called “Innocent Spouse”. If you qualify, you will not be held liable for a former or current spouse’s tax liability. Most married couples file a “joint” tax return to reduce the amount they pay. By filing “jointly” they each agree to pay all taxes, penalties, and interest due on the joint return.
This is true even if their state divorce decree or other settlement agreement states that one spouse or former spouse will be responsible for the tax liabilities.
There are provisions that may protect one spouse from the mistakes of another. If you find that the IRS is attempting to collect a tax that was incurred jointly with a spouse or former spouse, you may qualify for one or more of the following types of relief:
- Innocent Spouse Relief
- Separation of Liability
- Equitable Relief
How Does This Work?
As part of its investigation, the IRS is required to contact the spouse or former spouse of the taxpayer who is requesting relief from liability. The IRS must allow the spouse or former spouse to provide information that may assist in determining the extent of relief from liability. However, the IRS will not provide information to the spouse or former spouse that could infringe on the privacy of the requesting taxpayer. If that taxpayer is a victim of domestic abuse and fears that filing a request for relief will result in retaliation, the IRS can be alerted to the sensitivity of the requesting taxpayer’s situation. While this does not result in special consideration, evidence of abuse is one factor that the IRS considers for certain types of relief.
For more information on the innocent spouse provisions, contact us by using our confidential contact form to schedule a free confidential consultation.
