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 for the IRS
- Seek independent legal advice.
Taxpayers also have the right to request relief from the liability shown on a joint return. This is known as innocent spouse relief.
To apply for innocent spouse relief, a taxpayer fills out Form 8857, Request for Innocent Spouse Relief.
IRS Publication 971, Innocent Spouse Relief