How do I file an injured spouse’s claim for my already filed 2020 tax return?

[Mike9241]

1. Eligibility Criteria:

   • You must have filed a joint return with your spouse.
   • The taxes were understated due to errors on your return.
   • You didn’t know about the errors.
   • The errors resulted in understated taxes, which include unreported income, incorrect deductions or credits, or incorrect asset values.
   • Note that when you file a joint tax return with your spouse, both of you are responsible for the tax and any interest or penalty due, even if you later divorce or a divorce decree states that your spouse is responsible for the taxes.

2. Request Innocent Spouse Relief:

   • You must request innocent spouse relief within 2 years of receiving an IRS notice of an audit or taxes due because of an error on your return.
   • To request relief, file Form 8857, Request for Innocent Spouse Relief. This form covers innocent spouse relief, separation of liability, and equitable relief.
     If you were a victim of spousal abuse, include a letter explaining your situation along with the form.

https://www.irs.gov/site-index-search?search=8857&field_pup_historical_1=1&field_pup_historical=1 

1. Additional Types of Relief:

   • Separation of Liability Relief: If you are divorced, separated, or no longer living with your spouse, you may be able to pay only your share of the understated taxes.
   • Equitable Relief: If you don’t qualify for other forms of relief, you may get relief from paying taxes that your spouse understated or underpaid if it would be unfair to hold you responsible based on all the facts and circumstances.

[Opus 17]

Are you asking about 2020 or is that a typo?

There are two types of relief, Mike's answer is for innocent spouse, which is different from injured spouse.

Injured spouse relief is used when part of a joint tax refund is held for a spouse's debts or problems that occurred before the marriage.   To apply for injured spouse relief, you must file form 8379 within 3 years of the due date of the original tax return.  Since 2020 returns were due May 17, 2021, you have until May 17, 2024 to file form 8379 for 2020.  Download the form, print it out, fill it in, attach your explanation, and mail it to the IRS.

https://www.irs.gov/forms-pubs/about-form-8379

Innocent spouse relief is used when you are being held responsible for errors or debts from a joint tax return, and you want to claim that you didn't know about the situation. (Normally, when you file a joint return, both spouses accept joint liability for all information, debts, errors, etc.)   To request innocent spouse relief, you must be separated or divorced, and you will try to show that you should not be held responsible for your spouse's errors, fraud or tax debts even though you filed jointly.  You can also request equitable relief (being held responsible for part of the problem but not the whole problem).   Innocent spouse relief must be requested within 2 years of being notified of a problem with your joint return.

https://www.irs.gov/individuals/innocent-spouse-relief