Form 8857, Request for Innocent Spouse Relief
Form 8857 asks the IRS to relieve you of tax, penalties, and interest that you believe belong to your spouse or former spouse from a joint return. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8857?
Filing a joint return normally makes both spouses responsible for the whole tax bill, even after divorce. Form 8857 requests relief from that joint liability under three programs: innocent spouse relief for understatements caused by the other spouse’s errors, separation of liability for divorced or separated filers, and equitable relief when the other rules do not fit but holding you liable would be unfair. It also covers relief from tax on your own community property income in community property states.
The form walks through your marriage and financial history: how involved you were in preparing the returns and handling money, whether you knew about the incorrect items or unpaid tax, your current finances, and whether abuse or fear of your spouse played a role. The IRS is generally required to contact the other spouse, though your personal contact information is not shared. Time limits apply, so filing promptly after learning of the liability matters.
Who files 8857?
- People whose spouse or ex-spouse understated tax on a joint return without their knowledge
- Divorced or separated taxpayers seeking to divide responsibility for a joint tax bill
- Taxpayers facing collection for a joint liability who believe holding them responsible would be unfair
- Spouses in community property states seeking relief from tax on the other spouse’s income
How to fill out 8857
- Enter your information and identify the spouse or former spouse and the tax years involved.
- Answer the questions about your marriage, any abuse or financial control, and your role in preparing the returns and managing household finances.
- Describe what you knew about the incorrect items or unpaid tax when you signed each return.
- Provide your current income, assets, and monthly expenses so the IRS can weigh economic hardship.
- Sign and download the completed PDF, attach any supporting documents, and mail or fax it to the IRS at the address in the instructions; do not attach it to your tax return.
Quick fill 8857 on this page
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Frequently asked questions
Will the IRS contact my spouse or ex-spouse?
Yes, the law generally requires the IRS to notify the other person named on the joint return and let them participate. The IRS does not share your current address, phone number, or employer with them.
How long do I have to file Form 8857?
Generally you should file within the collection statute period after the IRS first tries to collect from you, and refund-based claims have their own deadlines. Equitable relief has different timing rules, so file as soon as you learn of the liability and check the current instructions.
Is this the same as injured spouse relief?
No. Injured spouse relief, requested on Form 8379, recovers your share of a refund that was taken for your spouse’s separate debt. Form 8857 is about being relieved of a joint tax liability itself.