| Some people think that there is only one type of | | | | This allows you to receive relief for an underpayment |
| innocent spouse relief - they would be wrong. There | | | | or understatement of tax. This was the final type of |
| are three distinct types of innocent spouse relief and | | | | innocent spouse relief that was added. The IRS |
| there are many ways that they differ. If you are | | | | decided to do this because it is not unfair to leave out |
| interested in this you need to know about the different | | | | people who do not qualify for one of the other two |
| types of relief and whether or not you qualify. | | | | options. The requirements for equitable relief are a bit |
| Original Innocent Spouse Relief | | | | different and include: you did not meet the |
| This is called the "original" because it was the first type | | | | requirements of either one of the other types of |
| of innocent spouse relief that the IRS put into place. | | | | innocent spouse relief, you did not realize any errors |
| With that being said, it is still the method that is most | | | | when filing your return, you did not pay the tax liability, |
| commonly used. In order to qualify for this type of | | | | you did not transfer assets to your spouse (or former |
| innocent spouse relief you must meet these | | | | spouse) to avoid owing money, proof that it would be |
| requirements: you must have filed a joint tax return | | | | unfair for you to pay, and the tax problem at hand |
| with the person you are seeking relief from, at the time | | | | was created by your spouse, not you. |
| of filing the return you could not have known about | | | | When you file for innocent spouse relief you will use |
| any tax liability, and in your situation it would be unfair | | | | the same form for each type of filing and if you don't |
| for the IRS to hold you responsible. | | | | qualify for one type the IRS will also consider you for |
| Relief by Separation of Liability | | | | the other types. One important thing about filing is that |
| This is another type of innocent spouse relief. With this, | | | | you must stress why you qualify. It is a good idea to |
| the IRS will separate the understatement of tax | | | | research each type of innocent spouse relief and take |
| between you and the other party. The amount you | | | | note on exactly how you meet the specific |
| owe will be based on what the IRS decides you are | | | | requirements for that type of relief. When you are |
| responsible for. Requirements include: you filed a joint | | | | doing your filing you need to stress those points of |
| return and have unpaid liabilities, you must by legally | | | | how exactly you qualify to further strengthen your |
| separated or divorced from the other party, and you | | | | argument. It is also a good idea to attach a letter in |
| are not living with your former spouse. | | | | addition to your filing to add more details about how |
| Equitable Relief | | | | specifically you qualify. |