IRS Form 8857 – Innocent Spouse Relief

Each year, thousands of taxpayers are surprised to find out they are severally liable for a tax bill caused by their spouse or former spouse. When you file a joint tax return, both partners become equally responsible for additional taxes, penalties, and interest—even if the errors were solely your spouse’s fault. This can leave you facing IRS collection actions, drained savings, or wage garnishment for tax problems you didn’t cause.

The Internal Revenue Service created IRS Form 8857 to give taxpayers a way out of unfair situations like these. This form allows you to request relief through one of three programs: innocent spouse relief, separation of liability relief, or equitable relief. Filing this form can stop you from being held responsible for taxes caused by your spouse’s actions, protecting your income, property, and credit history.

In this guide, you’ll learn what IRS Form 8857 is, who qualifies, and the steps to take when seeking relief. We will also cover common mistakes to avoid, what to expect after filing, and other tax relief options available if innocent spouse relief is not approved. By the end, you’ll understand how to respond to IRS notices, gather supporting documentation, and protect yourself from being unfairly held responsible for a tax debt.

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What Is IRS Form 8857?

IRS Form 8857 is the official form you use to request relief from tax debt that resulted from errors on a joint tax return. When two people file jointly, they become severally liable for additional taxes—even if only one spouse made the mistake. This is known as “joint and several liability,” allowing the IRS to collect the entire balance from either spouse.

Filing Form 8857 is how you tell the Internal Revenue Service that you should not be held responsible for tax attributable to your spouse’s or former spouse’s actions. This includes unreported income, erroneous items like false deductions, or other mistakes that inflated or understated your joint return. If approved, the IRS will adjust your account so you are no longer responsible for the portion of the tax liability caused by the other person.

There are three main types of relief available under this form:

• Innocent Spouse Relief: This removes responsibility for related penalties and taxes if you did not know of the errors.
  
  
• Separation of Liability Relief: This divides the tax debt between you and your spouse or former spouse.
  
  
• Equitable Relief: This is available when it would be unfair to hold you responsible, even if you don’t qualify for the first two programs.

Comparison Table 1: Innocent Spouse vs. Injured Spouse Relief

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Why Did You Receive IRS Form 8857?

You might receive IRS Form 8857 or need to file it yourself if the IRS believes you are responsible for taxes tied to a joint income tax return. This usually happens when a spouse or former spouse failed to report income, claimed erroneous items, or made other mistakes that resulted in a higher tax liability. Even if the errors were made without your knowledge, the IRS can still pursue you for payment because of joint and several liability rules.

Typical situations where taxpayers file Form 8857 include:

• Your spouse filed jointly but hid unreported income or false deductions.
  
  
• Your divorce decree states that your spouse is responsible for the debt, but the IRS is still collecting from you.
  
  
• You are legally separated and facing collection on your former spouse’s tax debt.
  
  
• You live in a community property state, and your spouse’s share of community income was incorrectly reported.
  
  
• Refunds or joint payments were applied to your spouse’s past due federal tax, child support, student loan, or state unemployment compensation debts.

Timing is critical: you must file Form 8857 within two years from the date the IRS first attempted to collect. Missing this period can cause you to lose eligibility for innocent spouse relief, leaving you solely responsible for the full amount owed.

Consequences of Ignoring Tax Liability

If you choose not to act on a tax bill caused by your spouse or former spouse, the IRS can take aggressive steps to collect. Because you filed a joint tax return, you are considered severally liable, meaning the IRS can pursue either of you for the full amount. Ignoring collection notices will not make the problem; it often worsens it.

Here are the most common outcomes of inaction:

• Wage Garnishments: The IRS can take a portion of every paycheck, leaving you with less money for essential expenses like rent, food, and utilities.
  
  
• Bank Levies: Your accounts may be frozen or emptied to cover the balance, even if the funds were earned with your money.
  
  
• IRS Liens: The government can place a lien against your home, car, or other property, damaging your credit and making it harder to sell or refinance assets.
  
  
• Additional Penalties and Interest: The longer the balance remains unpaid, the more the debt grows through daily interest and compounding penalties.
  
  
• Stress and Family Impact: Constant IRS letters and threats of collection can take an emotional toll, particularly in situations involving domestic violence or spousal abuse.

Taking steps to request relief with IRS Form 8857 is the safest way to protect yourself from being held responsible for tax issues that were solely your spouse’s fault.

Relief and Resolution Options

Filing IRS Form 8857 gives you access to several relief programs to protect taxpayers from unfair liability. Each option applies to different situations, so reviewing all the facts and selecting the one that best fits your case is essential.

Innocent Spouse Relief

This is the most common type of relief. It removes your responsibility for tax attributable to your spouse’s mistakes if you did not know about the issue when signing the joint return. To qualify, you must show that a reasonable person in your position would not have known about the erroneous item or unreported income. If approved, the IRS will adjust your account and stop the collection of the additional taxes and related penalties.

Separation of Liability Relief

This option divides the tax liability between you and your spouse or former spouse based on each person’s share of the responsibility. To qualify, you must be legally separated, divorced, or living in a different household for at least 12 months 

Comparison Table 2: Innocent Spouse vs. Separation of Liability Relief

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Equitable Relief

You may request equitable relief if you do not qualify for the first two programs. This applies when it would be unfair to hold you responsible for a tax bill, such as when you relied on your spouse to handle tax matters or experienced spousal abuse that limited your ability to question the return.

Other Resolution Options

If none of these relief programs apply, you still have options:

• Installment Agreements to make monthly payments
• Offer in Compromise to settle your debt for less than the full amount
• Currently, you are in a Not Collectible Status if you cannot pay anything

How to Respond to IRS Form 8857

Once you file IRS Form 8857, follow these steps carefully to protect your rights. A properly completed form with full supporting documentation increases your chances of approval and reduces delays.

Step 1: Gather Required Documentation

Collect copies of all joint tax returns for the tax years you are disputing, along with IRS notices, payment records, and proof that you used your money for any joint payments. If relevant, include a divorce decree, evidence of spousal abuse or domestic violence, and proof of your marital status during the period in question.

Step 2: Confirm the Type of Relief You Need

Decide whether to claim innocent spouse relief, request separation of liability relief, or request equitable relief. If your refund was taken for your spouse’s past due federal tax, student loan, or child support, consider whether you need to file injured spouse relief instead.

Step 3: Complete IRS Form 8857

Fill out every section of the form carefully:

• Provide your full legal name, social security number, and safest daytime phone number.
  
  
• Include your spouse’s income details, even if you are legally separated or no longer live in the same household.
  
  
• List each tax year you are disputing—be specific, as you cannot add years later without a new filing.

Step 4: Sign and Mail Your Form

An unsigned form will be returned unprocessed. Mail your completed form to the address listed in the IRS instructions. Keep copies of everything for your records.

Step 5: Monitor Your Case

The IRS may take several months to review your request. Respond promptly if they ask for additional information or documentation. You may have the right to appeal to tax court if your request is denied.

Professional Help and Resources

Filing IRS Form 8857 can be complex, especially if you are dealing with multiple tax years, large balances, or sensitive issues like domestic violence or spousal abuse. Professional assistance can significantly improve your chances of approval by helping you present all the facts and gather the correct supporting documentation.

Tax Attorneys and Enrolled Agents

If needed, tax attorneys can represent you before the Internal Revenue Service and even in tax court. Enrolled agents are federally licensed tax professionals specializing in resolving IRS disputes, including innocent spouse relief and separation of liability relief cases.

Low Income Taxpayer Clinics (LITCs) 

You may qualify for free or low-cost help through an IRS-sponsored clinic if you meet specific income guidelines. These clinics assist with requesting equitable relief, preparing other forms if necessary, and appealing denied claims.

Frequently Asked Questions (FAQs)

How do I request relief using IRS Form 8857?

To submit a request for innocent spouse, you must complete IRS Form 8857 with all supporting details and mail it to the IRS. Include each tax year you are disputing, explain why the debt should be attributed to only your spouse, and attach documentation that supports your claim. The IRS will review your case and contact you for more information.

Can I request innocent spouse relief if I live with my former spouse?

Yes, you can still claim innocent spouse relief even if you share a household with your former spouse, but you must prove you did not know of the tax errors. The IRS will review whether you benefited from the unreported income and may ask you to file a separate return to avoid future joint liability.

What would happen if my refund were taken for federal nontax debt?

If your refund was used to pay your spouse’s federal nontax debt or state income tax, you may need to request injured spouse relief instead of Form 8857. This will allow you to recover your refund share through the injured spouse allocation. The IRS will review your portion of the income and payments to determine what you are entitled to receive.

How long does it take to claim innocent spouse relief?

After you request relief, the IRS typically takes six to eight months to review your case. During this period, they may contact only your spouse for additional information. If the above apply and you meet eligibility requirements, you may receive a refund or removal of your portion of the liability. Complex cases can take longer, especially if appeals are involved.

Can I seek relief for multiple years in one request?

Yes, when you file a request for innocent spouse, you can list several years on the same form, including partial years if they apply. Include every tax year you want reviewed, as the IRS will not automatically add others. If the above apply and you discover more years later, you must submit a new form for those periods. Each request is evaluated separately, even when filed together.

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