Innocent Spouse Relief: When a Joint Return Is Not Your Debt
Joint filers are each responsible for the full tax. Innocent spouse relief can remove that liability when the tax resulted from your spouse or former spouse's errors and holding you responsible would be unfair.
Three types of relief
- Innocent spouse relief: understated tax from your spouse's erroneous items you did not know about.
- Separation of liability: divides the understated tax if you are divorced, separated, or living apart.
- Equitable relief: covers unpaid tax or cases that do not fit the first two.
How to apply
File Form 8857. Innocent spouse and separation of liability generally must be requested within two years after the IRS begins collection against you; equitable relief has longer windows.
Common questions
- Will my ex find out I filed?
- The IRS is required to notify the other spouse and allow them to participate, but it will not share your new address or contact details.
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Related answers
General information, not tax advice for your specific situation. Last reviewed 2026-10-16.