- You paid the tax debt; OR,
- You knew about the item resulting in an understatement at the time you signed the tax return; OR,
- The tax debt was listed on the return.
2. Pure Innocent Spouse Relief
If you qualify, you may be able to ask for a refund of taxes already paid, and you may not have to pay the debt.
You may be allowed to file for pure innocent spouse relief if all of the following apply:
- During the year of the tax debt you filed a joint income tax return; AND,
- There was an understatement (IRS changed your return) of tax on the tax return due to unreported income, overstated deductions or an erroneous item; AND,
- You did not know that there was an understatement of tax when you signed the joint tax return; AND,
- It would be unfair to hold you liable for the tax.
Partial Innocent Spouse Relief
If you knew about the understatement of tax, but not the full extent of the understatement, you may qualify for partial innocent spouse relief.
3. Equitable Relief
If you qualify, you will not have to pay the tax. Most people cannot get a refund of taxes already paid.
You may qualify for equitable relief if, after taking into account all the facts and circumstances, it would be unfair to hold you liable for the tax.
You can request equitable relief if the tax debt is from an understatement or underpayment. This means you can request equitable spouse relief when the tax debt was listed on the tax return. The IRS does not have to change the tax refund.
The IRS may determine that it is unfair to hold you liable for the tax if:
1. You were abused by your spouse; OR,
2. You are unable to pay your bills; OR,
3. English is your second language; OR,
4. Your are divorced, legally separated or physically separated for 12 months; OR,
5. Your spouse has a higher education level than you; OR,
6. Your divorce decree requires your spouse to pay the tax debt; OR,
7. The liability is due solely to your spouses income.
The IRS also considers other facts.