Form 8857
Request for Innocent Spouse Relief
Used to ask for relief from tax a spouse or former spouse caused on a joint return.
What it does
Form 8857 asks the IRS to relieve you of responsibility for tax, interest and penalties on a joint return when your spouse or former spouse is responsible for an error or omission. The IRS has several types of relief, and the form helps it determine which applies.
When people use it
- You signed a joint return and later learned of income or errors you did not know about.
- You are divorced or separated and the IRS is pursuing you for a joint-return debt.
Before you file
- Gather the joint return and any notices about the tax years involved.
- Be prepared to describe what you knew when you signed and your circumstances then and now.
What to watch for
- Timing rules apply to each type of relief, so check them early.
- The IRS contacts your spouse or former spouse, who can take part in the process.
Related on ReliefGeek
This guide is general education, not tax or legal advice. Form requirements and fees change, so confirm details on the IRS page above before you file.