Home/Tax center/Innocent Spouse Relief
Tax controversy
IRC §6015 · Form 8857

Innocent Spouse Relief. When the joint return is your problem alone.

If your spouse (or former spouse) understated tax on a jointly-filed return and you did not know, IRC §6015 offers three forms of relief from joint and several liability: traditional innocent spouse, separation of liability, and equitable relief. We assess eligibility against each ground, prepare Form 8857, document the unknowing-spouse factors (financial control, knowledge, benefit, abuse), and pursue through Appeals + Tax Court if denied. Particularly important post-divorce when you receive collection notices for years your ex controlled.

All 50 states + DC 60-day money-back SOC 2 Type II
How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

1

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

2

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

3

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

4

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Single-year §6015(c) separation

$1,499
Divorced taxpayers

Single-year separation of liability claim under §6015(c). Best for divorced taxpayers with clean post-divorce financial documentation. Standard timeline.

Get started

Complex / abuse / Tax Court

$5,999
Through Tax Court

Complex cases involving abuse, multi-year, multi-grounds, or Tax Court petition. Counsel-supervised. Coordinated with family law for evidence.

Get started
FAQ

About the Conservation Easement Service.

What is innocent spouse relief?
Innocent spouse relief can relieve you of responsibility for tax, interest, and penalties on a joint return when your spouse or former spouse improperly reported or omitted items without your knowledge. It protects a spouse from the other's tax errors. We flag when it may apply and coordinate the request with a professional.
Who qualifies for innocent spouse relief?
Generally someone who filed a joint return where the understatement was due to the other spouse's erroneous items, who did not know and had no reason to know, and for whom it would be unfair to hold liable. The IRS weighs the facts, and we help you assess whether you fit.
What situations does it cover?
Typically where a spouse understated income or claimed improper deductions or credits on a joint return without your knowledge, leaving you exposed to the resulting tax. There are related forms of relief for different situations. We help you identify which type of relief fits your circumstances.
Are there different types of spousal relief?
Yes: innocent spouse relief, separation of liability, and equitable relief each apply to different situations, so the right one depends on your facts, such as whether you are divorced or the issue is an unpaid balance. We help you determine which to request.
Is there a deadline to request it?
Certain types of relief have time limits, often tied to when the IRS began collection, so acting promptly matters, while equitable relief has more flexibility. We flag the timing so you do not miss a window for the relief you may qualify for.
Does it apply to divorced spouses?
It can: innocent spouse relief and separation of liability are often sought after divorce or separation, precisely to avoid being held responsible for a former spouse's tax errors. We help you assess relief in the context of your changed marital situation.
What if I knew about the item?
If you knew or had reason to know of the understatement, innocent spouse relief is generally not available, though equitable relief might apply in some circumstances. The knowledge question is central, and we help you evaluate it honestly before requesting relief.
Do I need documentation?
Yes: you support the request with facts about your knowledge, involvement in finances, and the circumstances, so documentation strengthens the case. We help you organize the relevant information and coordinate with a tax professional to present it.
Can File.Business help with innocent spouse relief?
We flag when innocent spouse or related relief may apply, help you understand the types and deadlines, and coordinate with a tax professional to pursue the request, so you are not left responsible for a spouse's tax errors when relief is available.
SOC 2 Type II audited
220,000+ businesses. 60-day money-back. State fees passed through at cost.
Your operating system, not a transaction
Every deadline auto-tracked across your entities. Compliance Score visible year-round.
Transparent pricing
No hidden fees. No upsells at checkout. State fees disclosed upfront.

Start your business in the next 5 minutes.

No state-fee markup. Pay only the state fee. 60-day money-back guarantee.

No state-fee markup 60-day money-back Cancel anytime
$0 + state fee Start my business