Tax Information 

for Survivors of 

Domestic Abuse

Tax Benefits and Credits

A series of informational publications designed to educate taxpayers 

about the tax impact of significant life events.

To apply for Innocent Spouse Relief, fill out IRS Form 8857, 

Request for Innocent Spouse Relief, within two years after the 

date the IRS first attempts to collect the tax from you. See 

IRS Publication 971, Innocent Spouse Relief, for more 

information. You may also wish to consult a professional 

advisor for help. If you cannot afford to do so, help may be 

available through a law school or nonprofit tax clinic in your 

area. Refer to the free services outlined on the back of this 

brochure.

While the law requires the IRS to let your spouse (or former spouse) 

know if you file a Form 8857 for Innocent Spouse Relief, your privacy 

will be protected. The IRS will not reveal to your spouse your new name, 

address, employer, phone or fax number, or other information unrelated to a 

determination of your claim.

What tax or financial records should I keep?

You should keep receipts, canceled checks, Forms W-2 and 1099s, and 

any other records to help you prepare a complete and accurate income tax 

return.

For more information on recordkeeping, see What Records Should I Keep? 

in IRS Publication 17, Your Federal Income Tax.

What other tax issues do I need to think about?

If you have questions regarding medical expenses, bad debts, or powers of 

attorney, the IRS has more resources to help you. Please call the numbers 

listed in this brochure, or check out the website for more information.

Domestic abuse is not just physical abuse. It often includes economic control. 

As a survivor of domestic abuse, you can take control of your finances. An 

important part of managing your finances is understanding your tax rights 

and responsibilities.

RIGHTS & RESPONSIBILITIES

You have the right to:

● File a separate return even if you’re married

● See and understand the entire tax return (including supporting 

documents) before signing a joint return

● Refuse to sign a joint return

● Request an automatic 6-month extension of time to file your tax return

● Get copies of prior years’ tax returns from the IRS

● Request relief from your spouse’s liability

● Obtain independent legal advice

You have a responsibility to:

● File a timely return if you have income

● Include all of your income on your return

● Pay the taxes owed

● Read and comply with correspondence from the IRS

● Notify the IRS of any name or address changes

FREQUENTLY ASKED QUESTIONS

Do I have to file a tax return?

Whether you have to file a tax return depends on your filing status, age, and 

gross income. If you are married, you have the option to file either a joint 

return or a separate return.

See IRS Publication 501, Exemptions, Standard Deduction and 

Filing Information, for more information.

What if I need more time to prepare my tax return? What if I can’t pay 

the tax I owe?

If you cannot file your return by the due date, you may apply for an automatic 

6-month extension of time using IRS Form 4868, Application for Automatic 

Extension of Time to File U.S. Individual Income Tax Return. If you cannot 

pay the full amount of tax shown on your return (or on a notice you received), 

you can request an installment agreement using Form 9465, Installment 

Agreement Request.

What if I move, get a new job, or go back to school? What if I get 

separated or divorced?

All of these situations can impact your taxes. When you have questions, you 

should call the IRS, a tax professional, or check out the websites listed on 

the back of this brochure.

Does having children affect my taxes?

If you have a qualifying child, there are several tax credits that may reduce 

the amount of tax you owe. Some credits may also give you a refund, even 

if you paid little or no tax. But to get the benefit of these credits, you must 

file a tax return.

The Earned Income Tax Credit (EITC) may be available if you are working 

and your earnings are low. The credit may be larger if you have one or more 

children living with you. You cannot take this credit if you file as married 

filing separately, but if your spouse didn’t live in your home at 

any time during the last six months of the year, you may 

be able to file as “head of household” and claim 

the EITC.

continued...
Publication 3865 (Rev. 11-2022) Catalog Number 32346J Department of the Treasury Internal Revenue Service www.irs.gov

See IRS Publication 596, Earned Income Credit, for more information on 

the credit, and IRS Publication 501, Exemptions, Standard Deduction, 

and Filing Information for more on filing as “head of household.”

The Child Tax Credit may reduce your tax or increase your refund for each 

qualifying child. See IRS Publication 17, Your Federal Income Tax, for 

more information.

Finally, the Child and Dependent Care Credit may reduce your tax.

See IRS Publication 503, Child and Dependent Care Expenses, for 

more information.

What if the IRS says I owe more money because of my spouse or 

former spouse’s earnings?

You may be surprised to know that when spouses file a joint return, either 

spouse can be held liable for any tax later found to be due on the return, even 

if the parties later divorce or the tax bill arises because of the other spouse’s 

transactions. This is called “joint and several liability.”

The good news is that if the IRS determines that you owe additional tax 

based on your spouse’s share of the return, you may have a defense based 

on the “innocent spouse” or “separate liability” provisions of the tax law.

You may be eligible for Innocent Spouse Relief from the IRS, if you signed 

a joint return with your spouse and you thought your spouse had paid the 

taxes due. You also may be eligible if the IRS increased your taxes because 

of your spouse’s unreported income or erroneous deductions, but you knew 

nothing about the unreported or improper items when you signed the return.

REQUEST FOR PUBLICATIONS

Obtaining the publications referred to in this brochure is as easy as dialing a 

tollfree number or accessing a website.

Internal Revenue Service (IRS)

Order IRS Tax Forms and Publications

1-800-829-3676

You may be able to get free tax help. Volunteer Income Tax Assistance (VITA) 

provides volunteers in local areas who prepare simple tax returns.

If you are a low income taxpayer who needs assistance in resolving tax 

disputes with the Internal Revenue Service (IRS) and you cannot afford 

representation, or if you speak English as a second language and need help 

understanding your taxpayer rights and responsibilities, you may qualify for 

help from a Low Income Taxpayer Clinic (LITC) that provides free or nominal 

cost assistance. For additional information see IRS Publication 4134, Low 

Income Taxpayer Clinic List.

ADDITIONAL RESOURCES

Recognizing signs and patterns of domestic violence 

www.mayoclinic.com/print/domestic-violence/WO00044/

METHOD=print

24-hour National Domestic Violence Hotline:

1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), 

or 1-855-812-1001 (video phone, only for deaf callers).

Call (800) 906-9887 or visit https://irs.treasury.gov/freetaxprep/ to find 

a VITA site near you 

Call (888) 227-7669 or visit www.aarp.org/money/taxaide/ to find a TaxAide site near you. 

The Free File Program (free online tax preparation software). For more 

information, visit www.irs.gov/filing/Free-File-Do-Your-FederalTaxes-For-Free

Low-Income Taxpayer Clinics can provide tax advice and representation. 

To locate one near you, visit www.irs.gov/filing/Free-File-Do-YourFederal-Taxes-For-Free. 

● The Taxpayer Advocate Service can intervene with the IRS in case of 

economic harm, administrative delay, or impact on other legal rights. 

To locate the TaxPayer Advocate Service office nearest you, call 

1-877-777-4778.

...Divorce and non-custodial,

separated, or never married 

parents... (continued...)