IRS Help Center · 20 guides

Spouses, Family & Special Situations: Every Guide, In One Place

Tax debt gets complicated when it involves a spouse, a divorce, an inheritance, or identity theft. These guides cover the special-situation rules most articles skip.

Yes, if you filed a joint return: both spouses are responsible for the tax, interest and penalty due, even if you later divorce, even if a divorce decree says your spouse owes it, and even if your spouse earned all the income. You can ask the IRS to relieve you of some or all of that debt by filing Form 8857, Request for Innocent Spouse Relief.

Updated August 17, 2026

Key takeaways

• Filing jointly means joint liability: you are both responsible for the tax, interest and penalty, even after a divorce or if only one spouse earned the income.
• Form 8857 covers innocent spouse relief, separation of liability and equitable relief, so you do not have to work out which type fits your situation.
• You must request innocent spouse relief within 2 years of receiving an IRS notice of an audit or taxes due because of an error on your return.
• Innocent spouse relief is only for taxes due on your spouse's income from employment or self-employment, not your own income, business taxes or household employment taxes.
• The IRS contacts your spouse or former spouse about your request, review can take up to 6 months or longer, and appeals are due within 30 days of the determination letter.

Does filing a joint return make me responsible for my spouse's tax debt?

When you file a joint tax return with your spouse, regardless of how you file, you are both responsible for the tax and any interest or penalty due. The IRS says this stays true even if you later divorce, even if a divorce decree states that your spouse is responsible for the taxes, and even if your spouse earned all of the income. A divorce court can order your former spouse to pay, but that order does not remove your name from the federal joint liability.

The main way out is spouse relief. Innocent spouse relief can relieve you from paying additional taxes if your spouse understated taxes due on your joint tax return and you didn't know about the errors. Errors that cause understated taxes include unreported income, incorrect deductions or credits, and incorrect values given for assets. You may request relief if you filed a joint return, your taxes were understated due to errors on the return, you didn't know about the errors, or you live in a community property state. Relief is limited to taxes due on your spouse's income from employment or self-employment, so it does not cover your own income, household employment taxes, Individual Shared Responsibility payments, business taxes or trust fund recovery penalties.

What types of spouse relief exist and how do I request them?

To request relief, file Form 8857, Request for Innocent Spouse Relief. That one form covers innocent spouse relief, separation of liability and equitable relief, and the IRS applies the type of relief, if any, that you are eligible for. Separation of liability relief may let you pay only your share of understated taxes if you are divorced, separated or no longer living with your spouse. Equitable relief may apply if you are not eligible for the other types and it would be unfair to hold you responsible for tax your spouse understated or underpaid, based on all the facts and circumstances.

Knowledge matters. You can't claim innocent spouse relief for understated taxes if you had actual knowledge of the errors, or if a reasonable person in similar circumstances would have known about them. There is an exception for victims of domestic abuse: you may still be eligible if you were the victim of spousal abuse or domestic violence before signing the return, you didn't challenge items because of fear, or you signed because you were pressured or threatened.

Timing is strict. Request relief within 2 years of receiving an IRS notice of an audit or taxes due because of an error on your return, and act as soon as you learn of the taxes due.

What happens after I file Form 8857, and what if I still owe?

The IRS reviews your request and contacts your spouse or former spouse to ask if they want to participate in the process. Review may take up to 6 months or longer. While you wait, continue to file and pay your taxes as usual. When the review is complete, the IRS sends a letter of determination with its decision. Generally both spouses have the right to appeal a spouse relief decision, and you must appeal within 30 days from the date on your determination letter.

Note that you are not eligible for relief in any year when you signed an offer in compromise with the IRS, signed a closing agreement covering the same taxes, a court made a final decision denying you relief, or you took part in a related court proceeding and didn't ask for relief.

If you remain responsible for a balance, collection options include:

• A short-term payment plan of up to 180 days, available for individual taxpayers who owe less than $100,000 in combined tax, penalties, and interest.
• An installment agreement, applied for online or with Form 9465, Installment Agreement Request.
• An offer in compromise, if you can't full pay under an installment agreement.
• Currently not collectible status, which may require a Collection Information Statement such as Form 433-F, 433-A or 433-B.

Relief from joint tax liability, all requested on Form 8857

What the IRS says

“When you file a joint tax return with your spouse, regardless of how you file, you are both responsible for the tax and any interest or penalty due.”

— IRS, Innocent spouse relief, IRS — Innocent spouse relief https://www.irs.gov/individuals/innocent-spouse-relief

Frequently asked questions

My divorce decree says my ex has to pay the taxes. Am I off the hook with the IRS?

No. Joint liability for the tax, interest and penalty on a joint return continues even if you later divorce, even if a divorce decree states that your spouse is responsible for the taxes, and even if your spouse earned all of the income. Your remedy with the IRS is to request spouse relief on Form 8857, which the IRS reviews on the facts of your case.

Can I get relief if I knew something was wrong with the return?

Usually not. You can't claim innocent spouse relief for understated taxes if you had actual knowledge of the errors, or if a reasonable person in similar circumstances would have known. There is an exception for victims of domestic abuse: you may still be eligible if you were a victim of spousal abuse or domestic violence before signing, didn't challenge items because of fear, or signed because you were pressured or threatened.

How long does the IRS take to decide, and can I appeal?

The IRS may take up to 6 months or longer to review your request, and it will contact your spouse or former spouse to ask if they want to participate. Keep filing and paying your taxes as usual while you wait. You will receive a letter of determination with the decision. Generally both spouses can appeal, and you must appeal within 30 days from the date on that letter.

What taxes does innocent spouse relief not cover?

Innocent spouse relief is only for taxes due on your spouse's income from employment or self-employment. You can't claim relief for taxes due on your own income, household employment taxes, Individual Shared Responsibility payments, business taxes, or trust fund recovery penalties for employment taxes. For amounts you still owe, payment plans, an offer in compromise, or currently not collectible status may be options.

Which spouses, family & special situations guide do I need?

All 20 Clarity guides on spouses, family & special situations, newest research first. Each one covers a single situation end to end.

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Which spouses, family & special situations guide do I need?

All 20 Clarity guides on spouses, family & special situations. Each one covers a single situation end to end.

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