Innocent Spouse Relief — Maryland, DC & Virginia

Married couples who file jointly are jointly and severally liable for the resulting tax debt — meaning the IRS can pursue either spouse for the full amount, regardless of who earned the income or made the error. That can mean an enormous, unfair liability for a spouse who had no idea what was happening on the return, or who has since divorced or separated.

Three types of relief:

Innocent Spouse Relief applies when your spouse (or ex-spouse) understated tax owed due to erroneous items — unreported income or improperly claimed deductions/credits — and you didn't know and had no reason to know about the understatement when you signed the return.

Separation of Liability Relief divides the understated tax between you and your spouse or ex-spouse based on what's actually attributable to each of you. This is available if you're divorced, legally separated, widowed, or have lived apart for the 12 months before filing the request.

Equitable Relief may apply when you don't qualify for the other two types but it would be unfair to hold you liable — for example, if your spouse paid the tax that was reported as due but didn't actually pay it, or in certain hardship situations.

How to request relief: You file Form 8857, Request for Innocent Spouse Relief, along with a detailed explanation of your situation. The IRS is required to notify your current or former spouse and give them a chance to participate in the process, which is often the part people find most stressful about filing.

Timing: For innocent spouse and separation of liability relief, you generally need to request within two years of the IRS's first collection action against you. Equitable relief has different timing rules. Filing early protects your options.

State returns: Maryland, Virginia, and DC each have their own joint-liability rules for state income tax. Innocent spouse relief on your federal return doesn't automatically extend to state liability — we address both together.