Does a divorce decree that makes my former spouse responsible end my liability to the IRS?

No. The IRS says that when spouses file a joint return, both are responsible for the tax and any interest or penalty due, even if they later divorce, even if a divorce decree states that one spouse is responsible for the taxes, and even if one spouse earned all of the income. The decree can still matter in a request for equitable relief: Publication 971 says a decree that gives the former spouse the sole legal obligation to pay generally weighs in favor of relief, but that the factor is neutral if the requesting spouse knew or had reason to know, when entering into the decree, that the former spouse would not pay. Relief from the IRS comes through section 6015 and Form 8857.

How long do I have to file Form 8857?

For innocent spouse relief and separation of liability relief, section 6015 requires the election no later than 2 years after the IRS began collection activities against the requesting spouse. The Form 8857 instructions list collection activities that may start that period, including a section 6330 notice of intent to levy issued to the requesting spouse, usually Letter 11 or Letter 1058. Equitable relief from a balance due can generally be requested while the IRS can still collect the tax, and equitable relief for amounts already paid within the refund period. The instructions add that a spouse with a notice of deficiency should also petition the Tax Court within the 90-day period in the notice, because that time is not extended while Form 8857 is considered.

Can the IRS levy while an innocent spouse request is pending?

Generally, no. Section 6015(e)(1)(B) bars a levy or court proceeding against the requesting spouse to collect the assessment the request covers until the close of the 90th day after the IRS mails its final determination, or, if the requesting spouse petitions the Tax Court, until the Tax Court decision is final, except in jeopardy and termination cases under sections 6851 and 6861. Publication 971 adds that interest and penalties continue to accrue while the request is pending. Section 6015(e)(2) suspends the collection period under section 6502 for that time and for 60 days after it.

Will my former spouse be told that I asked for relief?

Yes. The IRS says it will contact the spouse or former spouse to ask whether he or she wants to participate, and the Form 8857 instructions say that contact is required by law, with no exceptions, even for victims of spousal abuse or domestic violence. The IRS must also inform that person of its preliminary and final determinations. It will not disclose the requesting spouse's personal information, such as a current name, address, phone number, employer, income, or assets, but other information used to decide the request could be disclosed, and in a Tax Court case the other spouse may see personal information unless the requesting spouse asks the court to withhold it.

Is innocent spouse relief the same as injured spouse relief?

No. When a joint refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debt, child or spousal support, or federal nontax debt such as a student loan, Publication 971 says the other spouse may be considered an injured spouse, and an injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. The Form 8857 instructions say injured spouse relief cannot be requested on Form 8857. Innocent spouse relief, by contrast, addresses liability for tax on the joint return itself.

Form 8857

Innocent spouse relief from a joint return.

Innocent spouse relief, in the broad sense the IRS uses for Form 8857, includes the procedures in section 6015 of the Internal Revenue Code that can relieve a person who filed a joint return of some or all of the tax, interest, and penalties on that return. When spouses file a joint income tax return, the law makes each of them responsible for the entire tax liability, even if they later divorce. The IRS innocent spouse relief page says relief cannot be claimed for taxes due on the requesting spouse's own income, household employment taxes, Individual Shared Responsibility payments, business taxes, or trust fund recovery penalties for employment taxes. Publication 971 says relief can reach tax due to the other spouse's erroneous items, meaning unreported income the other spouse received or an improper deduction, credit, or basis the other spouse claimed, and it lists exceptions under which equitable relief can still be considered for an income tax liability attributable to the requesting spouse. Form 8857 is the one request for all three kinds of relief: innocent spouse relief, separation of liability relief, and equitable relief.

Mr. Powell prepares the Form 8857 request and the statement and records behind it, and represents the requesting spouse through the IRS determination, an appeal, and a U.S. Tax Court petition, from 1629 K Street NW, Suite 300 in Washington, DC.

Internal Revenue Code section 6015 (2024 United States Code edition), the Instructions for Form 8857 (Rev. June 2021), Publication 971 (Rev. December 2021), and the IRS innocent spouse relief page were checked on GovInfo and IRS.gov on October 6, 2026. This page does not decide whether any spouse qualifies for relief or calculate an individual deadline.

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Why one spouse can owe the whole joint tax.

The Form 8857 instructions call this joint and several liability, and say it applies not only to the tax shown on the return but also to any additional tax the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of the other spouse or former spouse. The IRS lists unreported income, incorrect deductions or credits, and incorrect values given for assets as errors that understate the tax.

Section 6015 lets the requesting spouse ask for relief from that joint liability, and section 6015(a) says any determination under it is made without regard to community property laws. The IRS says that when a request is filed, it considers all of the information and applies the kind of relief, if any, that the requesting spouse is eligible for, so the request does not have to name the right one.

Official source: 26 U.S.C. 6015, relief from joint and several liability on joint return
Official source: Instructions for Form 8857 (Rev. June 2021)
Official source: IRS, Innocent spouse relief

Section 6015

Three kinds of relief.

Innocent spouse relief, section 6015(b)
The joint return understated the tax because of erroneous items of the other spouse, the requesting spouse did not know and had no reason to know of the understatement when signing, and it would be inequitable to hold the requesting spouse liable. Relief covers the tax, interest, and penalties attributable to that understatement. A spouse who knew or had reason to know of an erroneous item, but did not know and had no reason to know the extent of the understatement, can be relieved of the portion he or she did not know about and had no reason to know about, if the other requirements are met for that portion.
Separation of liability relief, section 6015(c)
This election limits the requesting spouse's share of a deficiency to the part allocable to him or her, with items generally allocated as if separate returns had been filed. It is available only if, when the election is filed, the requesting spouse is no longer married to the other spouse (Publication 971 says this includes a widowed spouse) or is legally separated, or the spouses were not members of the same household at any time during the 12 months ending on the filing date. If the IRS shows that the requesting spouse actually knew about an item when signing the return, the election does not apply to the part of the deficiency from that item, unless the requesting spouse establishes that he or she signed the return under duress. No refund is allowed under it.
Equitable relief, section 6015(f)
When relief is not available under section 6015(b) or (c), the IRS may relieve a spouse of an unpaid tax or a deficiency if, taking into account all the facts and circumstances, it is inequitable to hold that spouse liable. Publication 971 says that, unlike the other two, equitable relief can also reach an unpaid tax, meaning tax properly shown on the return but not paid. Among its conditions, the liability generally must be attributable to an item of the other spouse or to an unpaid tax resulting from the other spouse's income, and if it is partly attributable to the requesting spouse, relief can only be considered for the other spouse's part, unless an exception applies. Publication 971's exceptions include an item attributable to the requesting spouse only because of community property law; funds intended for the payment of tax that the other spouse misappropriated for his or her own benefit, if the requesting spouse did not know and had no reason to know of it, and then only to the extent of the funds taken; abuse before the return was filed that kept the requesting spouse from challenging the return for fear of retaliation; and an erroneous item caused by the other spouse's fraud. The Form 8857 instructions say Revenue Procedure 2013-34 expands how the IRS takes into account abuse and financial control by the other spouse in deciding whether equitable relief is warranted.

Official source: 26 U.S.C. 6015(b), (c), (d), and (f)
Official source: Instructions for Form 8857, Rev. Proc. 2013-34

Knowledge of the error, and the exception for abuse.

The IRS says innocent spouse relief is not available for an understatement if the requesting spouse had actual knowledge of the errors, or if a reasonable person in similar circumstances would have known about them. It gives as examples knowing that the other spouse received unreported income, knowing facts that made a deduction or credit unallowable, and knowing that the other spouse deducted false or inflated expenses.

That test applies to innocent spouse relief under section 6015(b). For separation of liability relief, only actual knowledge of an item counts, and the IRS must show it. For equitable relief, Publication 971 says knowing or having reason to know of the item weighs against relief, but actual knowledge will not be weighed more heavily than any other factor. It adds that, depending on the facts and circumstances, if the other spouse's abuse, or control of the household finances by restricting access to financial information, kept the requesting spouse from challenging items on the return for fear of retaliation, the knowledge factor weighs in favor of relief even if the requesting spouse knew or had reason to know of the items.

The IRS also says a spouse may be eligible for relief even with knowledge of the errors. For separation of liability relief, Publication 971 says a spouse who actually knew of an item may still qualify by establishing that he or she was the victim of spousal abuse or domestic violence before signing the return and, because of that abuse, did not challenge the treatment of items on the return for fear of retaliation. A spouse who establishes that he or she signed the return under duress is treated differently: Publication 971 says it is not a joint return, so the spouse is not liable for tax shown on it or a deficiency for it, though the spouse may be required to file a separate return for that year.

Official source: IRS, Innocent spouse relief, knowledge of errors
Official source: Publication 971, Innocent Spouse Relief

Deadlines.

An election under section 6015(b) or (c) must be made no later than 2 years after the date the IRS has begun collection activities with respect to the requesting spouse. The Form 8857 instructions list collection activities that may start the 2-year period:

an offset of the requesting spouse's income tax refund against an amount owed on a joint return for another year, when the IRS informed the requesting spouse of the right to file Form 8857;
the filing of a claim by the IRS in a court proceeding in which the requesting spouse was a party, or in a proceeding involving his or her property, including a proof of claim in a bankruptcy proceeding;
the filing of a suit by the United States against the requesting spouse to collect the joint liability;
the issuance to the requesting spouse of a section 6330 notice of intent to levy and of the right to a Collection Due Process hearing, which the IRS usually sends as Letter 11 or Letter 1058.

Equitable relief follows section 6015(f)(2). A request about an unpaid balance must be made before the collection period under section 6502 expires, which the instructions describe as generally 10 years from assessment. A request about an amount already paid must be made within the time for a refund claim, which the instructions describe as generally 3 years after the original return was filed or 2 years after the tax was paid, whichever is later. The instructions tell filers not to delay because they do not have all the required documentation.

Official source: 26 U.S.C. 6015(b)(1)(E), (c)(3)(B), and (f)(2)
Official source: Instructions for Form 8857, When To File

After Form 8857 is filed.

The Form 8857 instructions say not to file it with the tax return or with the Tax Court, but to mail it to the U.S. Postal Service or private delivery service address they list, or to fax it to the number they list. The IRS has said that the private delivery service address printed in the June 2021 instructions changed on May 6, 2024 and must not be used after May 5, 2024, and its notice for the Instructions for Form 8857 gives the current one. The instructions add that a spouse who has received a notice of deficiency should also petition the Tax Court before the end of the 90-day period in the notice and raise innocent spouse relief in the petition, because the time for filing with the Tax Court is not extended while the IRS considers the request. The IRS says it reviews the request, contacts the other spouse or former spouse to ask whether he or she wants to participate, may take 6 months or longer, and sends a letter of determination when the review is complete. It tells requesting spouses to keep filing and paying their taxes as usual in the meantime.

The IRS says both spouses generally have the right to appeal a determination, and that the appeal must be made within 30 days from the date on the determination letter. Separately, section 6015(e) lets the requesting spouse petition the U.S. Tax Court at any time after the earlier of the date the IRS mails its final determination and the date 6 months after the request was filed, and no later than the 90th day after the final determination is mailed.

Under section 6015(e)(7), the Tax Court reviews the determination de novo, based on the administrative record established at the time of the determination and any newly discovered or previously unavailable evidence. The Form 8857 instructions say it is therefore important to give the IRS the information the requesting spouse wants the IRS or the Tax Court to consider.

Official source: IRS, Innocent spouse relief, after you request relief
Official source: 26 U.S.C. 6015(e), petition for review by Tax Court
Official source: Instructions for Form 8857, Where To File
Official source: IRS, New private delivery mailing address for the Instructions for Form 8857 (Rev. June 2021)

When Form 8857 should not be filed.

The Form 8857 instructions say not to file it for any tax year to which any of these situations apply: in a final decision, a court considered relief and decided not to grant it; in a final decision, a court did not consider relief, but the requesting spouse meaningfully participated in the proceeding and could have asked for it; the requesting spouse entered into an offer in compromise with the IRS; or the requesting spouse entered into a closing agreement with the IRS that disposed of the same liability, subject to an exception Publication 971 describes for TEFRA partnership proceedings.

Official source: Instructions for Form 8857, Situations in Which You Should Not File
Official source: 26 U.S.C. 6015(g)(2), res judicata

Questions

Common questions.

Does a divorce decree that makes my former spouse responsible end my liability to the IRS?
No. The IRS says that when spouses file a joint return, both are responsible for the tax and any interest or penalty due, even if they later divorce, even if a divorce decree states that one spouse is responsible for the taxes, and even if one spouse earned all of the income. The decree can still matter in a request for equitable relief: Publication 971 says a decree that gives the former spouse the sole legal obligation to pay generally weighs in favor of relief, but that the factor is neutral if the requesting spouse knew or had reason to know, when entering into the decree, that the former spouse would not pay. Relief from the IRS comes through section 6015 and Form 8857.
How long do I have to file Form 8857?
For innocent spouse relief and separation of liability relief, section 6015 requires the election no later than 2 years after the IRS began collection activities against the requesting spouse. The Form 8857 instructions list collection activities that may start that period, including a section 6330 notice of intent to levy issued to the requesting spouse, usually Letter 11 or Letter 1058. Equitable relief from a balance due can generally be requested while the IRS can still collect the tax, and equitable relief for amounts already paid within the refund period. The instructions add that a spouse with a notice of deficiency should also petition the Tax Court within the 90-day period in the notice, because that time is not extended while Form 8857 is considered.
Can the IRS levy while an innocent spouse request is pending?
Generally, no. Section 6015(e)(1)(B) bars a levy or court proceeding against the requesting spouse to collect the assessment the request covers until the close of the 90th day after the IRS mails its final determination, or, if the requesting spouse petitions the Tax Court, until the Tax Court decision is final, except in jeopardy and termination cases under sections 6851 and 6861. Publication 971 adds that interest and penalties continue to accrue while the request is pending. Section 6015(e)(2) suspends the collection period under section 6502 for that time and for 60 days after it.
Will my former spouse be told that I asked for relief?
Yes. The IRS says it will contact the spouse or former spouse to ask whether he or she wants to participate, and the Form 8857 instructions say that contact is required by law, with no exceptions, even for victims of spousal abuse or domestic violence. The IRS must also inform that person of its preliminary and final determinations. It will not disclose the requesting spouse's personal information, such as a current name, address, phone number, employer, income, or assets, but other information used to decide the request could be disclosed, and in a Tax Court case the other spouse may see personal information unless the requesting spouse asks the court to withhold it.
Is innocent spouse relief the same as injured spouse relief?
No. When a joint refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debt, child or spousal support, or federal nontax debt such as a student loan, Publication 971 says the other spouse may be considered an injured spouse, and an injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. The Form 8857 instructions say injured spouse relief cannot be requested on Form 8857. Innocent spouse relief, by contrast, addresses liability for tax on the joint return itself.

Official source: Publication 971, Innocent Spouse Relief

Tell me which joint-return years are involved.

Say which IRS letters you have received for those years and when. Send only a high-level summary.

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