What are the Four Types of Innocent Spouse Relief?

December, 02 2025 by Kate Ferreira

You file a joint return with your spouse, trusting that everything is accurate. Later, the IRS contacts you, saying there’s a problem -- maybe some income wasn’t reported, or a deduction was claimed incorrectly. You had no idea about these issues when you signed the return. Should you be held responsible for your spouse’s mistake? Don’t worry! The IRS has several types of spousal tax relief to help people in these situations. 
 
Let’s break down the four types of relief you might qualify for if you’re in this kind of tax situation.
 

1. Innocent Spouse Relief

This is the most common type of spousal relief. It’s for people who filed a joint tax return with their spouse (or ex-spouse) but later found out that their spouse made a mistake—like not reporting income or incorrectly claiming deductions—and now the IRS wants more money. 

To qualify, you must show:

• You filed a joint return. 
• There’s a tax problem because of your spouse’s mistake. 
• You didn’t know about the mistake when you signed the return. 
• It would be unfair to make you pay the extra tax. 

This relief is like saying, “Hey, I didn’t know my partner did that, and I shouldn’t be punished for it.”
 

2. Separation of Liability Relief

Let’s say you and your spouse split up—either through divorce, legal separation, or just not living together anymore. If you filed a joint return and there’s a tax problem, this relief lets the IRS split the bill between you and your ex. 

To qualify, you must:

• Be divorced, legally separated, or not living with your spouse for at least 12 months. 
• Have filed a joint return with them. 
• Not have known about the mistake when you signed the return. 

This is like saying, “We’re not together anymore, so I shouldn’t be stuck paying for their mistake.”
 

3. Equitable Relief

This one is for people who don’t qualify for the first two types but still think it’s unfair to be held responsible for the tax debt. 
 
Maybe you didn’t know your spouse didn’t pay the taxes, or maybe you were in a tough situation—like being in an abusive relationship or not having access to financial info. 

To qualify, the IRS looks at your whole situation, including:

• Whether you’re divorced or separated. 
• If you were abused or controlled. 
• Whether you benefited from the unpaid taxes. 
• If you tried to fix the problem once you found out. 

This is the IRS’s way of saying, “We’ll look at everything and decide if it’s fair to make you pay.” 

To request relief for any of the three above options, file IRS Form 8857. The IRS will review your case and determine which type of relief, if any, you qualify for.

4. Injured Spouse Relief

This one is a little different. Let’s say you’re expecting a tax refund, but it gets taken to pay your spouse’s old debts—like unpaid student loans or child support. That’s where Injured Spouse Relief comes in. 
 
You can request the IRS to give you back your share of the refund. 

To qualify:
 

• You must have filed a joint return. 
• Part (or all) of your refund was used to pay your spouse’s debts. 
• You earned income or paid taxes on your own. 

This is like saying, “I didn’t owe that money—give me my part of the refund back!” 

You’ll need to file IRS Form 8379 for this one.
 

Why Does This Matter?

When you file a joint tax return, the IRS sees both taxpayers as equally responsible for everything on it. That’s called joint and several liability. Even if your spouse made all the money or made all the mistakes, you could still be on the hook. 
 
But life is complicated. People get divorced. Mistakes happen. Sometimes, one person hides things from the other. That’s why these relief options exist—to protect people who didn’t do anything wrong. 

Here’s a quick recap of the four types of relief:

Final Thoughts

Taxes can be confusing, especially when relationships and money get tangled up. But if you’re being held financially responsible for something your spouse did on your joint tax return, you might not have to pay the price. 
 
That’s why it’s a good idea to talk to a tax professional—like the ones at TaxAudit. They can help you figure out which type of relief fits your situation and guide you through the process. To learn more, click here!