Innocent Spouse Relief (Form 8857)
If you're claiming Innocent Spouse relief, file Form 8857, Request for Innocent Spouse Relief instead of Form 8379, Injured Spouse Allocation.
Generally, both spouses are responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved of part or all of the joint liability. You may qualify for relief from the joint tax liability if:
You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. This usually happens when the IRS examines your tax return and proposes an increase in your tax liability or if the IRS sends you a notice.
See IRS Publication 971 for more details.
FreeTaxUSA supports the Injured Spouse form (Form 8379). Form 8379 is filed with your tax return when an injured spouse doesn't want his or her half of the tax refund to be seized by the IRS to pay the other spouse's past-due debt obligations. These debt obligations include child support, alimony, taxes, or student loans.
Generally, both spouses are responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved of part or all of the joint liability. You may qualify for relief from the joint tax liability if:
- There is an understatement of tax because your spouse omitted income or claimed false deductions or credits, and you did not know or have reason to know of the understatement,
- There is an understatement of tax and you are divorced, separated, or no longer living with your spouse, or
- Given all the facts and circumstances, it would not be fair to hold you liable for the tax.
You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. This usually happens when the IRS examines your tax return and proposes an increase in your tax liability or if the IRS sends you a notice.
See IRS Publication 971 for more details.
FreeTaxUSA supports the Injured Spouse form (Form 8379). Form 8379 is filed with your tax return when an injured spouse doesn't want his or her half of the tax refund to be seized by the IRS to pay the other spouse's past-due debt obligations. These debt obligations include child support, alimony, taxes, or student loans.
