Is there a time limit to file innocent spouse relief?

Under regulations adopted in 2002, innocent spouse requests seeking equitable relief had to be filed within two years after the IRS first takes collection action against the requesting spouse. This time limit was designed to encourage prompt resolution while evidence remained available.

If you are requesting relief based on community property laws, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse or former spouse for the tax year for which you are requesting relief.

When do I have to file a separate tax return with my estranged wife?

Marital Status. You’re considered married for the entire tax year if you aren’t legally divorced or separated on or before Dec. 31. The IRS requires that married individuals file either a joint or separate return. If you file jointly, both you and your estranged wife must agree to do so. If you don’t agree, you must file a separate return.

What happens when you file a joint tax return with your spouse?

You become jointly and severally liable for all taxes due when you file a joint return with your spouse, even on income that they personally earned. So, for example, if you earned $20,000, and your spouse earned $80,000 (but didn’t pay taxes on that amount), the IRS can collect the taxes due from you.

Can a person be unmarried at the end of a tax year?

To be considered unmarried at the end of a tax year, your spouse may not be a member of your household during the last 6 months of the tax year and you must meet other requirements. Your filing status for the year will be either married filing separately or married filing jointly.

Can a married couple file their taxes separately?

The Internal Revenue Service provides only two filing status choices for married couples — joint or separate. Your estranged wife can file separately, but depending on your situation you might qualify to select an unmarried filing status that yields better tax results and does not attach your wife to your return affairs.