Skip to main content

IRS Problem Resolution

Their tax mistake. Not your debt.

If your spouse understated income or took improper deductions on a joint return without your knowledge, you may qualify for innocent-spouse relief — limiting your liability to your own income.

In short

Innocent Spouse Relief allows a taxpayer who filed a joint return to be relieved of responsibility for tax, interest, and penalties caused by their spouse's (or former spouse's) erroneous reporting. Three types exist: traditional, separation of liability, and equitable. Each has specific eligibility rules and a strict 2-year filing window from when the IRS began collection.

The three types of relief

  • Traditional Innocent Spouse (IRC 6015(b)) — relief from understatement caused by spouse's erroneous items, if you didn't know and didn't have reason to know
  • Separation of Liability (IRC 6015(c)) — divides the deficiency between former spouses; requires divorce, separation, or living apart for 12+ months
  • Equitable Relief (IRC 6015(f)) — discretionary relief when the first two don't apply but holding you liable would be unfair

What disqualifies you

Knowledge of the underreporting (or facts that should have alerted you), significant benefit from the underreporting (luxury purchases, paid-off debts), or willful blindness — these defeat most innocent-spouse claims. The strongest cases involve a controlling or financially-secretive spouse where the claimant had genuinely no insight into the household finances.

FAQ

Questions we hear about innocent spouse relief.

How long do I have to file?
Generally 2 years from the date the IRS began collection action against you (e.g., wage garnishment, bank levy). Equitable relief has a longer 10-year statute. File as soon as you become aware — delay can foreclose options.

Ready for a straight answer on your taxes?
Start with a free consultation.

Call, email, or book online. We respond within one business day — every time.

(561) 278-1199

KDM Accounting

Free Consultation

Tell us what you need. We'll call within one business day.

Prefer to call? (561) 278-1199

Call Now