IRS Innocent Spouse Relief
Many married taxpayers choose to file a joint income tax return because of certain benefits this filing status allows. When you choose this option you cannot go back and change it. When you file married filing joint both taxpayers are jointly and severally responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.
Under the IRS innocent spouse relief rules, one spouse may be relieved of the tax, interest, and penalties on a joint income tax return. There are three types of relief available but each has its own set of rules. Call AnnaMarie L. Mitchell, P.A. today to see if you qualify for innocent spouse relief.