Do I have to be divorced to qualify for innocent spouse relief?

No. You do not need to be divorced to request innocent spouse relief. You can apply even if you are still married to the spouse whose error caused the tax problem. However, you must still show that you did not know about the understatement of tax when you signed the joint return. Separation of liability relief, one of the three types of innocent spouse relief, does require that you be divorced, legally separated, or not living together for at least 12 months.

What is the difference between innocent spouse relief and injured spouse allocation?

These are two different programs. Innocent spouse relief addresses situations where one spouse's errors, unreported income, or fraudulent actions on a joint return created a tax liability — and the other spouse should not be held responsible. Injured spouse allocation (Form 8379) is used when a joint tax refund is offset to pay one spouse's separate debt (such as back child support or student loans) — and the other spouse wants their share of the refund back.

How long does it take the IRS to process an innocent spouse relief request?

The IRS generally takes up to 6 months or longer to review an innocent spouse relief request. During that time, the IRS contacts your spouse or former spouse to allow them to participate in the process. Continue filing and paying your current taxes as usual while the review is pending. If approved, you receive a letter of determination — if denied, you have 30 days to appeal.

What is innocent spouse relief?