Innocent or Injured Spouse

Innocent Spouse

A husband and wife are each liable for the entire income tax on a joint return. However, if one of the spouses intentionally leaves out income or lists grossly erroneous deductions or credits on the return without the other’s knowledge, the “innocent spouse” may not be liable for unpaid tax, penalty or interest.

The innocent spouse may request consideration by filing Utah form TC-8857, Request for Innocent Spouse Relief or the equivalent IRS form 8857. The innocent spouse must have been granted relief by the Internal Revenue Service (IRS) as determined by IRS Code Section 6015(b).

Some of the requirements for relief are as follows:

  1. A joint return must have been filed;
  2. A substantial understatement of tax attributable to grossly erroneous items of one spouse was on the filed return;
  3. The innocent spouse must show lack of knowledge;
  4. It must be determined that it would be unfair to hold the innocent spouse liable for the tax.

NOTE: The State of Utah only allows innocent spouse relief from an unpaid, tax, penalty or interest balance due. It does not allow for a refund of credits or payments made prior to the date relief is granted by the Tax Commission.

Send your completed form TC-8857 and supporting documentation to:

Innocent Spouse Program
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134

You must provide documentation that you were granted innocent spouse relief by the IRS (e.g. IRS Final Determination Letter, IRS tax court documents).

Email questions about the Innocent Spouse program to:

Injured Spouse

This information applies to taxes administered by the Utah State Tax Commission

If you had your refund taken for a Utah state tax debt that your spouse owed prior to your marriage, you may claim your part of a state tax refund if all three of the following apply:

  1. You were not married to your spouse when the tax or debt was incurred;
  2. You received and reported income, such as wages, taxable interest, etc., on the joint return; and
  3. You had Utah income tax withheld from your wages.

The Tax Commission uses federal Form 8379, Injured Spouse Claim and Allocation to apply for injured spouse relief. If all three of the above conditions apply and you want your share of the overpayment shown on the joint return refunded, you should:

  1. complete federal form 8379
  2. attach copies of W-2, 1099 and other forms showing Utah withholding amounts
  3. include a letter of explanation
  4. mail to:

Taxpayer Resources
Utah State Tax Commission
210 N 1950 West
Salt Lake City UT 84134
Phone: 801-297-7705

If injured spouse relief is granted, the refund will be allocated and your share will be refunded. Please allow 30 to 45 days for processing.

Important Note: If tax refunds are seized by any other entity, including other state or federal agencies (Recovery Services, Courts, IRS, student loan companies, etc.), the injured spouse claim must be filed directly with the agency or entity that seized the refund.

To ask questions about the injured spouse program, email

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we are moving all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!