IRS Form 8857: Request for Innocent Spouse Relief
Form 8857 requests relief from tax, interest and penalties on a joint return when you believe your spouse or former spouse should be responsible. It covers innocent spouse relief, separation of liability and equitable relief. The IRS reviews each request and may contact the other spouse.
What this form is for
It explains your situation so the IRS can decide whether to relieve you of some or all of a joint tax debt.
When people usually use it
People consider it after receiving a bill or proposed change for a joint return tied to income or errors from the other spouse.
What to have ready
- The joint returns involved
- The IRS notices about the balance
- Records about your marriage, separation or divorce
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP14: Balance due
- IRS Notice CP504: Notice of intent to levy
Related forms
Read the IRS page
IRS.gov page for Form 8857 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 8857?
Form 8857 requests relief from tax, interest and penalties on a joint return when you believe your spouse or former spouse should be responsible. It covers innocent spouse relief, separation of liability and equitable relief. The IRS reviews each request and may contact the other spouse.
Where do I get Form 8857?
The current version and instructions are on the IRS page for Form 8857 at https://www.irs.gov/forms-pubs/about-form-8857. Download it there so you have the right revision.
Do I need to file Form 8857?
It depends on your situation. Read the IRS page and the instructions, and if a letter mentioned Form 8857, read what that letter asks for. OweRight does not give tax advice.
What should I have ready for Form 8857?
A good starting list is: the joint returns involved; the irs notices about the balance; records about your marriage, separation or divorce. The instructions on IRS.gov list everything the form asks for.
If you have an IRS letter
The OweRight iPhone app reads your letter and explains what it says in plain English. Join early access and we will let you know when it is available.
OweRight is not the IRS and does not give tax or legal advice.