| There are three types of innocent spouse relief | | | | you must no longer be married to or you are legally |
| offered by the IRS. The IRS started off with the one | | | | separated from the spouse that you filed the joint |
| type of innocent spouse relief and has since | | | | return with and you must be able to show that you |
| implemented two additional types of relief under this | | | | were not living together or a member of the same |
| rule to make it available to more people. When | | | | household at the time you filed form 8857 with the IRS. |
| applying for innocent spouse relief it is important to | | | | 3. Equitable Relief |
| know the different requirements for the type of relief | | | | - This is the third and final type of relief offered under |
| you plan on applying for. All three types of relief can | | | | innocent spouse relief. Under this type of relief you |
| be applied for by filing out IRS form 8857. Most people | | | | must not qualify for "classic" innocent spouse relief, |
| have their relief denied because they fail to keep in | | | | relief from liability arising from community property law |
| mind the qualifications when applying and put | | | | or relief by separation of liability. This is the only type of |
| information in form 8857. If you keep these | | | | relief available under the innocent spouse rule that |
| requirements in mind when filling out the request, your | | | | allows you to receive the relief for an understatement |
| chances are much higher for receiving this type of | | | | of tax as well as an underpayment of tax. In order to |
| relief. Here are the three different types of relief: | | | | receive this type of relief you must be able to prove |
| 1. Innocent Spouse Relief "Classic/Original" | | | | you did not try to commit fraud by transferring assets |
| - This is the original type of innocent spouse relief | | | | or failing to file the return as a way of avoiding paying |
| offered by the IRS. Don't be confused since this is | | | | tax. Other requirements are that you must not have |
| called innocent spouse relief that it is the only type of | | | | paid the tax amount owed, you must be able to prove |
| relief offered under innocent spouse relief. Under this | | | | that it would be unfair to hold you liable for the amount |
| type of relief, you must have filed a joint return with | | | | owed and the tax liability that you are trying to get |
| the person you are requesting relief from. This return | | | | relief for is the fault of your spouse or former spouse. |
| must have contained errors caused by your spouse or | | | | If you meet these requirements it is likely that you will |
| former spouse. In order to qualify you must be able to | | | | be able to receive this type of relief. In order to apply |
| establish the fact that at the time you filed the joint | | | | for innocent spouse relief, you must file IRS form 8857 |
| return together you did not know that there was an | | | | with the IRS. In many cases innocent spouse relief is |
| understatement of tax. You must also be able to | | | | denied because the applicant did not fill out the form |
| prove that when taking into consideration all of the | | | | correctly. I is highly suggested that an individual that is |
| facts, it would be unfair to hold you liable for the tax | | | | applying for this type of relief spends time |
| amount owed. | | | | understanding how exactly they meet the |
| 2. Relief by Separation of Liability | | | | requirements and keep those in mind when answering |
| - This is the second type of relief offered under | | | | the questions on form 8857. There are many tax |
| innocent spouse relief. The IRS created this type of | | | | agencies that specialize in filing for this type of relief |
| relief years after the original type of relief was created | | | | and can assist in the filing and you can be assured that |
| to extend relief to more individuals that should not be | | | | the paper work is filed correctly if use an innocent |
| held liable for the tax liability created at the fault of their | | | | spouse relief specialist. |
| former spouse. In order to qualify for this type of relief | | | | |