The Internal Revenue Service is expanding education on innocent spouse relief through its national outreach program for 2025–2026. Beginning next year, all low-income taxpayer clinics will be required to provide training and resources to help taxpayers understand when they may qualify for spouse relief after filing a joint tax return.
Taxpayers may claim innocent spouse relief when a joint tax return includes unreported income, false deductions, or credits filed by only their spouse. This relief is designed to prevent one spouse from being unfairly held responsible for additional taxes, penalties, or interest caused by the other spouse’s actions.
To qualify, the Internal Revenue Service requires that the requesting spouse did not have actual knowledge of the errors or that a reasonable person in similar circumstances would not have known. In cases involving domestic violence or financial abuse, the IRS may still grant relief even if the taxpayer was aware of the errors, provided the joint return was signed under pressure, threats, or fear.
Taxpayers seeking relief must file Form 8857, the Request for Innocent Spouse Relief. The form must be submitted within two years of receiving a notice of additional taxes or an audit related to a joint return. Filing Form 8857 begins the review process, which may take six months or longer for the IRS to decide.
During the review period, taxpayers must continue filing annual returns and paying current taxes. The IRS will review all the facts before deciding whether one spouse should be held liable or partial or complete relief is justified.
When a taxpayer requests relief, the IRS will also consider other protections. Separation of liability relief may apply to taxpayers who are divorced, legally separated, or no longer living with their spouse. Equitable relief is available when no other forms apply, but holding one spouse solely responsible for taxes owed would be unfair. These options ensure taxpayers have multiple avenues of protection depending on their circumstances.
The Internal Revenue Service offers several forms of spouse relief to protect taxpayers from unfair tax liability:
Innocent spouse relief is often confused with injured spouse relief, but the two differ. Injured spouse relief applies when a federal tax refund is withheld to cover the other spouse’s debts, such as unpaid child support, student loans, or federal obligations. In that case, one spouse may file to recover their share of the refund. On the other hand, innocent spouse relief focuses on errors in a joint return that result in additional taxes.
Low-income taxpayer clinics have played a significant role in educating and assisting taxpayers since 1999. The program started with 34 clinics and $1.5 million in funding. By 2025, the number has grown to 138 clinics with nearly $20 million in support. These clinics assist taxpayers with limited access to professional tax preparation and representation, ensuring vulnerable groups can claim relief when eligible.
The Internal Revenue Service emphasized that taxpayers should not be unfairly liable for mistakes made by a spouse or former spouse. In its guidance, the agency noted that relief protects individuals who file a joint return but were unaware of errors that led to understated taxes.
National Taxpayer Advocate Erin Collins welcomed the expansion of education through low-income taxpayer clinics but also raised concerns about fairness in how relief cases are handled. According to the 2025 Purple Book, the IRS did not fully develop all the facts in 22 percent of examined cases. Issues such as domestic violence, actual knowledge, economic hardship, and mental health were sometimes overlooked.
“The law should allow tax court judges to review all the facts in innocent spouse cases, not just the IRS administrative record,” Collins wrote. She argued that this change would ensure taxpayers, particularly those without legal representation, can present evidence fairly.
Local clinic directors have also highlighted the importance of outreach, noting that education on relief options helps abuse victims and low-income taxpayers seek protection from unfair tax liability.
For taxpayers, the IRS outreach program means greater access to information about claiming innocent spouse relief and requesting relief from joint return errors. Individuals who qualify should file Form 8857 as soon as they receive a notice of additional taxes or an audit.
Those who are divorced, separated, or victims of domestic violence may still qualify for equitable relief if it would be unfair to hold them solely responsible for their spouse’s income or deductions. Taxpayers can also explore other forms of spouse relief, such as injured spouse relief, when seeking to recover a share of a federal tax refund offset by the other spouse’s debts.
Help is available through local low-income taxpayer clinics and the Taxpayer Advocate Service. They provide free or low-cost assistance with tax preparation and representation before the IRS.
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