IRS Tax Tip 2017-62, October 19, 2017
Domestic abuse PDF often includes control over finances. An important part of managing finances is understanding one¡¯s tax rights. Taxpayers have the right to expect the IRS to consider facts and circumstances that might affect the individual¡¯s taxes.
Taxpayers have the right to:
- File a separate return even if they¡¯re married.
- Review the entire tax return before signing a joint return.
- Review supporting documents for a joint return.
- Refuse to sign a joint return.
- Request more time to file their tax return.
- Get copies of prior year tax returns from the IRS.
- Seek independent legal advice.
Innocent Spouse
Taxpayers also have the right to request relief from the liability shown on a joint return. This is known as innocent spouse relief. Here are a couple of examples:
Example 1:
- A taxpayer signs a joint return with their spouse.
- The taxpayer thought their spouse paid all taxes due.
- The IRS contacts the taxpayer because the taxes shown on the joint return were not paid.
Example 2:
- The taxpayer signs a joint return with their spouse.
- The taxpayer didn¡¯t know about their spouse¡¯s unreported income or erroneous deductions.
- The IRS adjusted the taxes due because of their spouse¡¯s improper items.
To apply for Innocent Spouse Relief, a taxpayer fills out Form 8857 PDF, Request for Innocent Spouse Relief.
Injured Spouse
A taxpayer is considered an injured spouse if their share of overpayment on their joint tax return was or is expected to be applied against their spouse's past-due federal debts. These debts can include federal debts, state taxes, child support, and spousal support payments.
Taxpayers considered an injured spouse may be entitled to receive a refund for their share of the overpayment.
Here is an example of when a taxpayer would be considered an injured spouse. In this case, both of these apply to the situation:
- The taxpayer filed a joint tax return with their spouse.
- The entire refund was applied to the spouse¡¯s back child support.
Taxpayers use Form 8379, Injured Spouse Allocation, to compute their share of a joint tax refund.
More information
- Publication 504 PDF, Divorced or Separated Individuals
- Taxpayer Bill of Rights
- Publication 971 PDF, Innocent Spouse Relief