Fill out Form 8857 (Request for Innocent Spouse Relief) online
Form 8857 is used to request relief from joint and several liability on a joint tax return when a spouse or former spouse improperly reported items or omitted income. The IRS offers three types of relief: innocent spouse relief, separation of liability relief, and equitable relief.
How to fill out Form 8857 (Request for Innocent Spouse Relief)
Provide your personal information
Enter your name, Social Security number, current address, and the tax year(s) for which you are requesting relief. Indicate your current marital status and whether you are divorced or separated from the spouse who filed the joint return.
Describe the circumstances
Explain why you believe you should not be held responsible for the tax liability. Describe what you knew or did not know about the income, deductions, or credits reported on the joint return at the time it was filed.
Provide financial information
Report your current income, expenses, and assets. The IRS uses this information to evaluate whether requiring you to pay the liability would cause economic hardship, which is a factor in equitable relief determinations.
Attach supporting documents
Include copies of divorce decrees, court orders, financial statements, and any other documents that support your claim. If you have evidence that your spouse was responsible for the erroneous items, include that as well.
About Form 8857 (Request for Innocent Spouse Relief)
Who needs this form
Taxpayers who filed a joint return and believe they should not be held responsible for the tax, interest, or penalties resulting from their spouse's or former spouse's erroneous items. This commonly applies to divorced, separated, or widowed individuals who discover unreported income or fraudulent deductions on a prior joint return.
Where to submit
Mail Form 8857 to the IRS address listed in the form instructions. You can also submit it by fax. There is generally a two-year deadline from the date the IRS first attempts to collect the tax, but equitable relief requests have no time limit.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing after the two-year deadline for innocent spouse relief or separation of liability relief (equitable relief has no deadline)
- Not providing sufficient documentation to show lack of knowledge of the erroneous items
- Failing to explain how you would suffer economic hardship if relief is not granted
- Not requesting equitable relief as an alternative when you do not qualify for traditional innocent spouse relief
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