Relief By Separation of Liability


Relief by Separation of Liability Requirements for Qualification (Section 6015(c))

Under this form of tax relief, the underpayment of tax is separated between you and your spouse or former spouse. The amount that is allocated to you is the amount that you are responsible for. This type of relief is only for unpaid tax amounts, there are no refunds allowed. The following are the requirements for this type of relief.

You must have filed a joint return and meet either of the following requirements at the time you filed Form 8857

  1. You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. (Under this rule, you are no longer married if you are widowed.)

  2. You were not a member of the same household as the spouse with whom you filed the join return at any time during the 12-month period ending on the date you file Form 8857

If you meet all of the requirements in order to qualify for Relief By Separation of Liability, follow these steps on Filing For Innocent Spouse Relief.

If you do not qualify for Relief By Separation of Liability , it is possible that you may qualify under another mechanism of innocent spouse relief listed below.

  1. "Classic" Innocent Spouse Relief Requirements
  2. Equitable Relief Requirements

Description of above terms

Members of the same household - You must not be members of the same household. The IRS will determine that you are part of the same house hold if you meet any of the following criteria:
-You and your spouse still live or reside in the same dwelling
-You both live in different place, but are not really separated
-If one spouse is currently absent from the household but it is likely to return. This can mean that they are in prison, absent for educational purposes, on vacation, is sick and is in the hospital, is in the service and is currently on tour, etc.




Do You Qualify for Relief by Separation of Liability?

This site has all the information you need to understand what is required in filing for innocent spouse relief, relief by separation of liability and equitable relief. Many times this information can be difficult to understand and we can help connect you with a tax specialist in order to make sure you get the relief you need. Even if you do not qualify for these types of tax relief, our tax specialists will help you settle for a fraction of what is actually owed.

If you need assistance filing for Innocent Spouse Relief, or would like a free consultation to determine if you would actually qualify, please fill out the form for a free consultation.

The Consultation we provide is free of charge and comes with no obligation. Get your options and you choose!