When a couple files a joint tax return, both individuals are jointly responsible for any tax debt that arises—no matter the income each person individually contributed. This holds true even if your spouse or ex-spouse incorrectly reported income, leading the IRS to pursue either party for any resulting tax liability, including penalty and interest. This liability extends beyond divorce. However, you may be eligible for innocent spouse relief, which can exempt you from responsibility for a tax error you were unaware of and did not endorse.

To qualify for innocent spouse relief under IRS guidelines, several criteria must be met:

• The mistake on the joint tax form must be due entirely to your spouse’s error.

• When you signed the joint return, you were unaware of the mistake.

• Considering all the details, making you liable for the tax error would be unjust.

I help clients apply for one of the following types of innocent spouse relief:

Classic Innocent Spouse Relief
This exempts you from having to pay any back tax, penalty, and interest due to your spouse’s or ex-spouse’s omission of income.

Relief by Separation of Liability
This method allocates the tax owed and any penalty and interest between you and your spouse or ex-spouse.

Equitable Relief

If you don't qualify for the first two types, you might still be eligible for equitable relief, which can apply to both tax underpayments and inaccuracies.

For those who think they may qualify for innocent spouse relief and wish to pursue it, it is advisable to consult a tax specialist. They can assist you in navigating the process and protect your financial rights.