There are four kinds of relief for when you owe money to the IRS because of the actions of your spouse or former spouse. You file the same form to ask for one of the four kinds of relief. That form is called Form 8857.
1. Separation of Liability
Under separation of liability, the IRS may separate your tax debt from your spouse’s tax debt even though you filed a joint tax return. After the liability is separated, you are no longer responsible for your spouse’s part of the tax debt.
2. Innocent Spouse Relief
Innocent spouse relief provides you with relief from taxes you owe because your spouse did not report all of their income or improperly claimed deductions or credits.
3. Equitable Relief
Even if you do not qualify for innocent spouse relief or separation of liability, you may qualify for equitable relief. You may get equitable relief if, after considering all the facts and circumstances, it would be unfair to hold you liable for the tax. This relief is only available for an unpaid tax. An unpaid tax is a tax that was on your return but hasn’t been paid.
4. Community Property Relief
The last kind of relief only deals with when couples live in a community property state. Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Montana is not a community property state. To learn more, you’ll want to visit the IRS website.