Domestic abuse often includes control over finances. An important part of managing finances is understanding one’s tax rights. Taxpayers have the right to expect the IRS to consider facts and circumstances that might affect the individual’s taxes.
Taxpayer Rights
Taxpayers have the right to:
File a separate return even if they’re married.
Review the entire tax return before signing a joint return.
Review supporting documents for a joint return.
Refuse to sign a joint return.
Request more time to file their tax return.
Get copies of prior year tax returns from the IRS.
Seek independent legal advice.
Innocent Spouse Relief
Taxpayers also have the right to request relief from the liability shown on a joint return. This is known as innocent spouse relief.
Examples of Innocent Spouse Relief Situations
Example 1
A taxpayer signs a joint return with their spouse.
The taxpayer thought their spouse paid all taxes due.
The IRS contacts the taxpayer because the taxes shown on the joint return were not paid.
Example 2
The taxpayer signs a joint return with their spouse.
The taxpayer didn’t know about their spouse’s unreported income or erroneous deductions.
The IRS adjusted the taxes due because of their spouse’s improper items.
Frequently Asked Questions
What financial rights do individuals have when experiencing domestic abuse?
Individuals experiencing domestic abuse have the right to control their finances independently. This includes the right to file a separate tax return, refuse to sign a joint return, and seek independent legal advice—empowering them to make decisions free from coercion.
Can a married person file taxes separately without their spouse’s consent?
Yes. A married individual has the right to file a separate return even without their spouse’s consent. This can be a crucial step for those protecting themselves from a partner’s financial misconduct.
What is innocent spouse relief and who qualifies?
Innocent spouse relief allows a person to avoid being held liable for their spouse’s tax debts if they were unaware of inaccuracies or unpaid taxes on a joint return. Qualification depends on demonstrating lack of knowledge and unfairness in holding them responsible.
What documents can a taxpayer access when concerned about a joint return?
A taxpayer has the right to review the full tax return and all supporting documents before signing. They can also request copies of prior year tax returns from the IRS for further review or legal action.
What should someone do if they suspect tax issues in their joint return?
They should seek independent legal or tax advice, consider filing separately, and explore options like requesting more time to file or applying for innocent spouse relief to protect themselves from liability.