How do I file as innocent spouse?

[vtyre]

Do I have to  provide proof of legal separation?

[Lisa995]

What is your situation?  Are you an innocent spouse or an injured spouse...people seem to confuse the 2 things.

[IreneS · Accepted solution]

No you do not have to provide proof of legal separation.

First, make sure you are filing the correct forms:

• Injured spouse prevents a spouse's tax refund from being attached for the debt of the other spouse (for example unpaid taxes or student loans). 
  
• Innocent spouse relieves one spouse from the responsibility of the tax liability incurred by the other spouse (such as failure to report income or tax evasion).

Form 8379 - Injured Spouse Allocation

Please follow these steps to complete Form 8379, which can be filed with your return (or separately):

1. Click on Federal Taxes > Other Tax Situations  [In TT Self-Employed:  Personal > Other Tax Situations]
2. Scroll down to the Other Tax Forms section and click on the Start/Update box next to Miscellaneous Tax Forms.  
3. On the Miscellaneous Tax Forms screen, click on the Start/Update box next to Report an injured or innocent spouse claim. 
4. On the Innocent or Injured Spouse Relief screen, click on the Yes box. 
5. Don't make any entries on the next 2 screens -- just click Continue.  [They apply to Innocent Spouse Relief.]
6. On the screen Let's See if You Qualify for Injured Spouse Relief, mark the appropriate state box and click Continue.  
7. On the screen, Tell Us More About Your Situation, mark the appropriate boxes and click Continue.  
8. On the next screen, mark whether you reported your own federal tax withheld on the joint return.
9. The next screen will tell you if you qualify for injured spouse relief.  Mark the radio button to indicate whether you want to file this claim with your 2017 tax return and click Continue.  [You can either file form 8379 along with your tax return, or you can mail it in separately] 
10. Continue through the rest of the interview, entering the requested information.

Form 8857 - Request for Innocent Spouse Relief

If you wish to file for Innocent Spouse relief:

1. Follow steps 1-4 above.
2. On the Innocent and Injured Spouse Relief relief screen, enter the years you are seeking innocent spouse relief and click Continue.  
3. On the next screen, fill out Form 8857 - Request for Innocent Spouse Relief.  Use the scroll bar on the right of the form to navigate down. 
4. Do NOT file the form with your return. Follow the filing instructions on the form.
   

[Edited | 3/10/2020 |  10:18am PDT]

[samanthahunter83]

I am divorced and can prove that

[samanthahunter83]

Do I file injured spouse or innocent spouse if I am divorced already

[LindaB1993]

The Innocent or Injured spouse relief request applies to any tax year that you filed a married filing joint tax return.  In the year of your final divorce, neither form is applicable.  If you filed a Married Filing Separate return, the innocent or injured spouse relief form is also not applicable. 

Please review the following links to the IRS website:

Innocent Spouse Relief

Injured Spouse Relief

[bsekhan]

Hi, I am filing my sister's tax return.  Last year NY S took all her state refund because her husband owed the state. He said he don't owe the State. To protect her refund this year form the state, do I need to file a special form for the state (IT 280)? I already included form 8379 injured spouse.  Can you please advise.

[AmyC]

Yes, you need Form IT-280 Nonobligated Spouse Allocation Tax Year 2021. The form can be efiled.

@bsekhan