The Innocent Spouse Tax and Domestic Violence Abuse

In domestic violence situations, innocent spouses may claim tax relief.

According to the Internal Revenue Service (IRS) filing rules, married taxpayers are both liable for their taxes and any penalties or interest, even if they divorce. Some spouses who are unaware of income or taxes may petition the IRS for innocent spouse relief.

Definition

The innocent spouse tax contains three main points which must be met. The innocent spouse must have believed taxes would be paid and the increased tax must be due to the spouse's additional income or a result of the spouse's unreported earnings.

Who Qualifies

State or county divorce decrees may not overrule federal tax laws which apply to married taxpayers who file a joint return. However, in domestic violence situations, when the perpetrator controls the victim, including finances, innocent spouse relief may be needed.

How to Get It

After the IRS first attempts to collect the delinquent taxes, the innocent spouse must file Form 8857 within two years. The victim may qualify for full or partial relief.

References

• Internal Revenue Service: Introduction to Innocent Spouses
• Internal Revenue Service: Innocent Spouse Relief Brochure