Form IT-285 Request for Innocent Spouse Relief (and Separation of Liability of Equitable Relief) Rev 2025

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You may request innocent spouse relief if: You filed a joint return with your spouse. Your taxes were understated due to errors on your return. You didnt know about the errors. You live in a community property state.
If the debt is from joint returns you filed together when married, the IRS can collect from either spouse even after the divorce. The IRS can collect from whomever has money, they dont have to collect 50/50 or honor your divorce agreement.
Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe only their spouse or former spouse should be held responsible for all or part of the tax.
The IRS can collect these amounts from either you or your spouse (or former spouse). You must meet all of the following conditions to qualify for innocent spouse relief. You filed a joint return. There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse).
Getting innocent spouse relief isnt automatic. The IRS can deny your request, and the process can take as long as six months.

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If you didnt consent to file a joint return If you didnt sign or consent to file a joint return with your spouse, your joint tax election is invalid. This isnt a type of innocent spouse relief, but you can limit your responsibility for your spouses taxes by: Following the instructions on the IRS notice you received.
You may be allowed innocent spouse relief only if all of the following apply. erroneous items (defined below) of the person with whom you filed the joint return. know and had no reason to know that the understated tax existed (or the extent to which the understated tax existed).
Factors that determine fairness Your marital status. Economic hardship you might suffer without relief. Whether you knew or had reason to know about your spouses understated or unpaid tax. Whether youre legally obligated to pay the tax. Whether you significantly benefited from not paying tax or underreporting your tax.

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