IRS Innocent Spouse Relief in Florida: Do You Qualify?

When you file a joint tax return with your spouse, you are both legally responsible for the full tax liability, including any errors, omissions, or unpaid balances. That responsibility does not automatically end with a divorce or separation.

However, for Florida taxpayers who were unaware of their spouse’s tax mistakes, the IRS offers a path to relief. Our experienced Florida tax and IRS attorney explains how innocent spouse relief works and who may be eligible.

What Innocent Spouse Relief Covers and Why It Matters

Joint and several liability applies to shared tax returns. The Internal Revenue Service (IRS) can hold both you and your spouse responsible for tax debts, regardless of who earned the income or made the errors.

Under Internal Revenue Code Section 6015, innocent spouse relief gives qualifying taxpayers a way to separate themselves from that shared liability. There are three main types of relief available:

• Innocent spouse relief, when your spouse understated taxes without your knowledge.
• Separation of liability relief, which divides the understated tax between spouses and is generally available to those who are divorced, legally separated, or have lived apart for at least 12 months.
• Equitable relief, which may apply when you do not qualify for the first two options, but circumstances still make it unjust to hold you fully liable.

Innocent spouse relief applies only to taxes arising from a spouse’s income or erroneous items. It does not cover taxes from your own income or credits you personally claimed.

How to Request Innocent Spouse Relief

To apply for any form of innocent spouse relief, Florida taxpayers must file IRS Form 8857, Request for Innocent Spouse Relief. The form covers all three types of relief, and the IRS will evaluate your circumstances and apply the appropriate type.

Unfortunately, approval is not guaranteed. The IRS considers several factors when reviewing a request, including:

• Whether you had actual knowledge or reason to know about the understatement at the time you signed the return.
• The extent to which you benefited financially from the unreported income or erroneous deductions.
• Whether you were a victim of domestic abuse or financial control that prevented you from challenging the return.
• Your level of involvement in preparing the return and managing household finances.
• Whether it would be unfair, based on all facts and circumstances, to hold you liable.

In most cases, Florida taxpayers must request innocent spouse relief within 24 months (two years) of receiving an IRS notice of collection activity related to the joint return.

Request a Consultation With Our Experienced Florida Tax and IRS Attorney

Facing a tax debt due to your spouse’s mistakes or hidden income? Innocent spouse relief may be an option. Ronald Cutler, a Certified Public Accountant and former FBI Special Agent, has over 50 years of experience helping clients in these cases.

He can advise you on your options and provide the trusted legal guidance you need to build a strong request for relief. Contact us today and request a consultation with our experienced Florida tax and IRS attorney.

Source:

irs.gov/individuals/innocent-spouse-relief https://www.irs.gov/forms-pubs/about-form-8857