Innocent spouse relief

A taxpayer who filed joint state and federal income tax returns may be relieved of responsibility for the tax due if their spouse (or former spouse) improperly reported items or omitted items on the return. If a taxpayer has been granted innocent spouse relief or any other relief under section 6015 of the Internal Revenue Code, that taxpayer is allowed comparable relief from joint and several liability for Colorado income tax for the same tax year.

Taxpayers must first file IRS Form 8857 , Request for Innocent Spouse Relief with the IRS. A taxpayer that has been granted relief must then submit a written request, along with a copy of the IRS final determination letter, to:

Colorado Department of Revenue Innocent Spouse Desk PO Box 17087 Denver, CO 80217-0087