Innocent Spouse Tax Relief

When you file a joint tax return with your spouse, you are each equally liable for the tax, penalties, and interest for the particular joint tax year.

This is called joint and several liability.

Joint and Several Liability

Joint and several liability means both spouses are responsible for the entire amount of tax, penalty, or interest shown on the return and any additional tax liability from the return even if the additional tax is due to the income, deductions, or credits of your current or former spouse.

You are still responsible for all taxes, even if you divorce and the divorce decree says your former spouse is responsible.

However, you may apply for innocent spouse relief in Montana if you've already received federal relief from the IRS.

Qualifying for Innocent Spouse Relief

To apply for innocent spouse relief, provide a written explanation including:

• The tax years you're requesting relief for,
• The reasons you're requesting relief,
• Complete copies of all correspondence sent to and received from the IRS,
• The IRS documents granting you relief for the tax period you're applying for,
• Any court order stating your spouse or former spouse is responsible for paying the Montana individual income tax liability, and
• Any other information showing why relief should be granted as required in 15-30-2646, MCA.

We will consider the facts and circumstances to determine if it is unfair to hold you responsible for some or all of the tax, penalty, and interest. If we do, we will grant you relief.

How We Determine Relief

We base our relief on the same circumstances as the IRS. Montana state relief cannot exceed federal relief.

If You Disagree With Our Decision

If you disagree with our decision, you may file a tax appeal.