Separate Liabilities allows a protesting spouse to ask the IRS or the tax court to allocate separate liabilities to your ex-spouse. This would force your ex to pay those taxes.
You must be separated or divorced at the time you request relief, and you cannot have had actual knowledge of the item causing the extra tax at the time you signed the joint return. If you both knew of a problem item, it will be allocated to both of you.
A special note for residents of "community property" states: community property is ignored in allocating items under this method.
How do I qualify for "Equitable Relief"?
Equitable relief adds an "if all else fails, try this" provision. The IRS is given the authority to grant equitable relief even if you do not fit in any other category. It is a new area, and it's unclear how often the IRS will grant equitable relief.
How do I apply for relief?
You apply by filing Form 8857 .
Follow the instructions on how to fill out the form and file it. Note that the IRS will in many cases ask for financial information.
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