When two people file a joint tax return, both become fully responsible for any taxes, interest, and penalties owed. This is called joint and several liability, and it means the IRS can collect the entire amount from either spouse, even if one had little to do with the mistakes on the return. The Internal Revenue Service created Form 8857 – Request for Innocent Spouse Relief to protect taxpayers in these situations. This form gives individuals a legal pathway to seek relief when they should not be held responsible for a spouse’s or former spouse’s errors.

Taxpayers often discover unexpected bills from the IRS because of unreported income, false deductions, or other mistakes one spouse makes. Sometimes, these issues are only uncovered years later during an audit, collection notice, or tax court proceeding. Without relief, a person could be forced to pay for additional taxes and penalties caused solely by their spouse's actions. Filing Form 8857 allows them to request relief and explain why holding them liable under the circumstances would be unfair.

Three types of relief are available through this process: innocent spouse relief, separation of liability relief, and equitable relief. Each applies to different situations, such as being divorced or separated, having no knowledge of the errors, or showing that it would be unfair to be held responsible. Acting quickly is critical because strict deadlines apply, and waiting too long may forfeit the right to claim innocent spouse relief. This guide explains everything taxpayers need to know, from eligibility to filing instructions and what to expect after submitting the completed form.

What Is Form 8857?

Form 8857 – Request for Innocent Spouse Relief is an official IRS form that lets taxpayers ask for protection from being held responsible for a tax bill caused by their spouse or former spouse. When a joint return is filed, both people are treated as equally liable for the entire balance. This means the IRS can collect payment from either person, regardless of who earned the money, claimed the deductions, or made the error on the return.

The key concept behind this form is joint and several liability. Under federal tax law, once a couple files a joint tax return, the IRS does not distinguish between them when collecting. For example, if one spouse hides income or overstates expenses, both may be required to pay the resulting understated taxes, penalties, and interest. In practice, this rule often causes hardship for individuals who were unaware of the mistakes and did not benefit from them.

Innocent spouse relief exists to correct this imbalance. By submitting Form 8857, taxpayers can request relief and demonstrate that they meet specific requirements. The IRS reviews all the facts and circumstances before making a final determination, which may remove the filer’s liability entirely or in part. The form is a critical safeguard that prevents one spouse from being unfairly forced to pay for solely responsible actions taken by the other.

When to Use Form 8857

Form 8857 should be used when a taxpayer faces IRS collection efforts or notices about additional taxes owed because of mistakes made by a spouse or former spouse. Common examples include unreported income, inflated or false deductions, or credits that should not have been claimed. In these cases, the IRS holds both individuals responsible under joint and several liability, even if only your spouse caused the problem. Filing Form 8857 is the process for seeking relief so you are not unfairly held liable for those errors.

Situations Where Filing Makes Sense

• IRS notice of balance due: You receive a letter stating you owe tax, penalties, or interest from a joint return.
• Audit findings: An IRS audit uncovers issues tied to your spouse’s income or deductions.
• Collection actions: The IRS begins seizing money through levies, liens, or wage garnishments.
• Discovery of hidden finances: You find out your spouse filed with unreported income or debts you were not aware of.
• Divorce decree states tax issues: Even after a divorce, the IRS can still pursue you unless relief is granted.

Situations Where It Does Not Apply

• A tax or other court has already issued a final decision denying relief.
• You entered into an Offer in Compromise that covered the same liability.
• You signed a closing agreement with the IRS for the same tax years.
• You knowingly participated in the errors or had actual knowledge of them.

Deadlines and Time Limits

Acting promptly is critical because filing deadlines can affect eligibility:

• Two years from the first IRS collection attempt for innocent spouse and separation of liability relief.
• Three years from the original return date or two years from payment for refund claims.
• Ten years from the tax assessment date for equitable relief on unpaid balances.

Understanding when to file Form 8857 helps taxpayers protect themselves and ensures they do not lose their opportunity to qualify for relief. Filing when you become aware of a problem is generally the safest approach.

Eligibility Requirements

Not everyone qualifies for innocent spouse relief, and the IRS applies strict standards when deciding these cases. To succeed, a taxpayer must show that their circumstances fit into one of three categories: innocent spouse relief, separation of liability relief, or equitable relief. 

Each option has unique requirements, and eligibility often depends on marital status, knowledge of the errors, and whether it would be unfair to hold the filer responsible. You can review Publication 971: Innocent Spouse Relief for complete IRS criteria.

Innocent Spouse Relief

This form of relief applies when one spouse files a joint tax return with errors caused by the other. To qualify, you must meet all four conditions:

1. You filed a joint return for the relevant tax year.
2. The return contains understated taxes due to your spouse’s income, deductions, or credits.
3. You did not know, and a reasonable person in similar circumstances would not have known, about the errors when signing the return.
4. Considering all the facts, holding you liable for the tax would be unfair.

Separation of Liability Relief

This option, sometimes called innocent spouse relief, allocates the balance between spouses. You may qualify if:

• You are divorced, legally separated, or living apart from your spouse for at least 12 months.
• The divorce decree states or legal documents confirm your separation.
• You can show that only your spouse is responsible for the items that caused the additional taxes.

Equitable Relief

Equitable relief is the broadest form of protection. It may apply if you do not meet the conditions for the other two options, but being held responsible would still be unfair. This option can cover unpaid tax and situations involving a federal tax refund request. The IRS looks at factors such as:

• Whether you benefited from the unreported income.
• Whether you experienced domestic violence or financial control.
• Whether you tried to fix the errors once discovered.
• Your marital status and whether you are now divorced or separated.

Community Property State Rules

Special considerations apply if you live in a community property state such as California, Texas, or Arizona. Even if you did not file jointly, you may still be responsible for half of your spouse’s income under state law. 

In these cases, the IRS allows you to request relief through Form 8857 to prevent unfair liability. By carefully reviewing these categories, taxpayers can determine whether they are eligible to claim innocent spouse relief and which option best fits their situation.

Step-by-Step Instructions for Completing Form 8857

Completing Form 8857 – Request for Innocent Spouse Relief requires accuracy, detail, and supporting documentation. The IRS reviews every answer carefully, and small mistakes can lead to delays or denial. Use the following step-by-step approach to complete the form correctly. For official line-by-line requirements, consult the IRS Instructions for Form 8857.

Before You Begin: Gather Essential Documents

• Joint tax returns for the years in question.
• IRS notices or letters regarding additional taxes or collection actions.
• Proof of marital status, such as a marriage certificate or divorce decree.
• Records of income, deductions, and credits showing your position.
• Supporting documentation of abuse or coercion, if applicable.
• Evidence of payments you made from your own money.

Line-by-Line Highlights

1. Lines 1–2: Joint Return and Injured Spouse Overlap

• Confirm that you filed a joint return.
• If your spouse’s debts caused the IRS to seize your refund, you may also need to file Form 8379 for injured spouse relief.

2. Line 3: Tax Years

• List every tax year where you are seeking relief. Be specific, even if the issues are similar across years.

3. Line 5: Personal Information and Safety Precautions

• Provide your current legal name, address, and contact information.
• If you experienced domestic violence, use a safe address and phone number to protect your privacy.

4. Line 6: Spouse/Former Spouse Information

• List the spouse or former spouse involved in the return.
• Include their Social Security number if known.

5. Lines 7–10: Current Status

• State your current marital status.
• Provide the date of separation or divorce if applicable.
• Indicate whether you lived with your spouse during the 12 months before filing.

6. Line 11: Signature Issues

• Explain fully if you believe your signature was forged or obtained under duress. The IRS may treat the tax return as invalid.

7. Lines 12–18: Detailed Explanations

• Describe your spouse’s errors, such as unreported income or false deductions.
• Explain why you had no actual knowledge of these issues.
• Include specific dates, amounts, and circumstances.
• Provide evidence of how you were harmed financially.

8. Lines 19–24: Financial Information

• List asset transfers between you and your spouse.
• Disclose any financial benefit you received.
• Answer questions about your role in tax preparation and household finances.
• Request refunds if you paid with your own funds.

9. Line 25: Refund Election

• Check this box if you want the IRS to consider refunding payments made with your money. Without this step, the IRS will not issue a tax refund.

Final Steps

• Signature and Date: The form is not valid without both. Keep a copy for your records.
• Completed Form: Attach additional pages if needed. Include your name and SSN on each page.
• Other Forms: Consider filing related forms if applicable, such as Form 8821 for authorization or Form 8379 if you also qualify for injured spouse relief.

Submitting a completed form with full documentation increases your chance of success. The IRS will decide your case based on the strength of the evidence and whether it would be unfair to hold you solely responsible for your spouse’s mistakes.

How to File Form 8857 and What to Expect

Once you complete Form 8857, the next step is to file it with the Internal Revenue Service. Choosing the correct filing method and understanding what happens afterward will help you prepare for the process and avoid unnecessary stress.

Filing Methods

You cannot file Form 8857 electronically. Accepted methods include:

• Mail: Send the completed form and supporting documents to the IRS address listed in the instructions. Mailing is the safest option for sensitive information.
• Private delivery service: Use an IRS-approved carrier such as UPS or FedEx for faster delivery tracking.
• Fax: Send your form and attachments to the IRS’s dedicated fax number. This option works best for shorter submissions.

What Happens After Filing

The IRS follows a structured review process once your request is received:

1. Initial review (1–2 weeks): The IRS checks that the form is signed, dated, and complete. A case file is opened, and you receive a notice confirming receipt.
2. Notification of spouse or former spouse (30–60 days): The IRS must notify your spouse or former spouse by law. They are allowed to provide information or contest your request. The IRS will not share your contact details, income, or employer information.
3. Investigation period (3–6 months): The IRS reviews supporting documentation, household finances, and whether you had actual knowledge of errors. They weigh whether, under all the facts, it would be unfair to hold you responsible.
4. Preliminary decision: Both parties receive a letter explaining the IRS’s findings. You have the right to request an appeal if you disagree.
5. Final determination: The IRS issues a binding decision. If denied, you may petition the tax court within 90 days. If granted, your balance will be reduced or removed, and collection will stop for the affected tax year.

Collection Impact

While the IRS reviews your case, most collection activity is suspended. This pause typically covers levies, liens, and wage garnishments. However, interest and penalties on the debt continue to accrue until a final decision is made. 

Understanding these steps ensures you know what to expect after you file Form 8857. Preparing thoroughly helps reduce delays and improves the likelihood of a favorable outcome.

Related Relief Options and Interactions with Other IRS Processes

Filing Form 8857 is one way to request protection from being unfairly held liable, but it is not the only process available. Understanding how innocent spouse relief differs from other IRS programs helps taxpayers choose the right approach and avoid unnecessary complications.

Innocent Spouse Relief vs. Injured Spouse Relief

• Innocent spouse relief (Form 8857): For taxpayers seeking relief from a joint liability caused by errors such as unreported income, false deductions, or credits claimed by one spouse.
• Injured spouse relief (Form 8379): Applies when the IRS takes a joint refund to pay a spouse’s separate debts, such as child support or federal student loans. Both forms involve a spouse, but they solve very different problems.

How Form 8857 Interacts with Other IRS Processes

• Installment agreements: You may request a payment plan while your case is under review. The IRS may adjust the plan depending on the final determination.
• Offers in Compromise: You cannot include the same liability in an Offer in Compromise and a Form 8857 request. Innocent spouse relief should be considered first.
• Appeals: If the IRS denies your claim, you can pursue an appeal or petition the tax court. These options give you a chance to present more evidence.
• Collection Statute of Limitations (CSED): Filing Form 8857 suspends the normal 10-year collection period. The time is extended by the time your request is pending, plus 60 days.

Knowing how these relief options interact helps taxpayers avoid filing the wrong form or missing opportunities for protection. In many cases, consulting a tax professional can prevent costly mistakes.

Common Mistakes and How to Avoid Them

Filing Form 8857—Request for Innocent Spouse Relief can be complex, and even minor errors may delay the process or lead to a denial. Being aware of common mistakes helps taxpayers avoid setbacks and improves their chances of receiving relief.

• Missing deadlines: Many taxpayers lose eligibility by waiting too long to file Form 8857. Always respond promptly to an IRS notice, and remember the two-year, three-year, and ten-year rules.
• Incomplete documentation: Submitting the form without supporting documentation weakens your case. Include financial records, transcripts, and any proof that supports your position.
• Not requesting refunds: Some filers forget to check the refund election on Line 25. Without this, the IRS cannot return money you paid from your funds.
• Overlooking community property rules: Taxpayers in community property states may be held responsible for half of their spouse’s income even without filing jointly. Failing to consider these rules can harm your claim.
• Forgetting to follow up: Many assume the IRS will move quickly. In reality, reviews can take months or even years. Regularly check the status of your case to confirm your request is being processed.

Avoiding these mistakes ensures your request for relief application is stronger and more likely to succeed. Taking the time to submit a completed form with full details shows the IRS you are serious about resolving the issue fairly.

Case Examples of Innocent Spouse Relief

Examples can help illustrate how the IRS applies innocent spouse relief in real-life situations. Each case shows how all the facts are considered before the IRS decides.

Example 1: Unreported Business Income
A teacher filed a joint return with her husband, who owned a small business. The IRS later discovered $60,000 in unreported income from his side work. She proved she had no access to the business accounts and did not benefit from the money. The IRS granted relief, ruling she should not be held liable for the understated taxes.
Lesson: Proving separate finances strengthens a claim.

Example 2: False Deductions
A couple claimed inflated travel deductions on their return. The IRS disallowed $20,000 during an audit, leading to additional liability. The wife explained she trusted her spouse’s tax preparation and believed the trips were work-related. The IRS granted partial relief, reducing her responsibility but not eliminating it.
Lesson: Limited knowledge can still result in partial liability if you benefited from the error.

Example 3: Community Property Complications
In a community property state, a woman discovered after divorce that her former spouse had hidden rental income. Under state law, she was responsible for half of it. She filed Form 8857 and requested equitable relief, showing she did not know the property. The IRS agreed and removed her liability.
Lesson: Community property rules are strict, but equitable relief can protect taxpayers in unfair situations.

These examples demonstrate that outcomes depend heavily on individual circumstances and the evidence provided. While no two cases are alike, they show how taxpayers can successfully claim innocent spouse relief when the IRS finds it would be unfair to make them pay.

What to Do Next: Action Steps for Taxpayers

Acting quickly and staying organized can make the process smoother if you believe you qualify for innocent spouse relief. The following steps outline how to move forward.

• Assess your situation: Review your joint tax return and identify errors caused by your spouse or former spouse. Consider whether you meet the eligibility requirements for innocent spouse relief, separation of liability, or equitable relief.
• Gather critical documents: Collect tax transcripts, bank statements, divorce decrees, and any supporting documentation that proves you were not aware of or solely responsible for the mistakes.
• Obtain IRS transcripts: Request transcripts of your original return and account activity. These records show precisely what the IRS sees, including adjustments, assessments, and payments.
• Seek professional help if needed: Tax professionals such as CPAs, enrolled agents, or tax attorneys can help prepare a stronger case, especially if your situation involves domestic violence, large sums of money, or multiple tax years.
• Plan for the future: To avoid similar circumstances, consider filing separately, maintaining clear household financial records, and ensuring your role in tax preparation is well-documented.

Following these steps helps you prepare a complete application and improves the likelihood that the IRS will decide in your favor. Acting early shows responsibility and protects your right to request relief before deadlines expire.

Frequently Asked Questions

Can I file Form 8857 if I am still married?

You can file Form 8857 while married, divorced, or separated. Eligibility does not depend solely on marital status. The IRS looks at whether your spouse filed a joint return with errors, whether you knew of those mistakes, and whether it would be unfair to hold you responsible under all the facts and circumstances.

What happens if my spouse refuses to cooperate?

The IRS must notify your spouse or former spouse, but their cooperation is not required for you to request relief. The IRS makes its final determination based on the information provided, your documentation, and legal standards. Even if your spouse disagrees or does not respond, you may still qualify if you meet the eligibility requirements.

Does filing Form 8857 stop IRS collections?

Filing Form 8857 usually suspends collection activities like levies, liens, and wage garnishments while the IRS reviews your case. However, interest and penalties may continue to accrue until the IRS makes a final determination. This pause gives you time to present supporting documentation and ensures you are not unfairly burdened with enforcement while your claim is pending.

Can I get a refund of the payments I already made?

You may qualify for a tax refund if you paid with your funds. To claim this, you must check the completed form's refund election on Line 25 and prove that the money came from you. The IRS will not consider refunds unless you request them while seeking relief.

How long does the IRS take to process Form 8857?

The IRS process can take six months to two years, depending on the case's complexity, whether your spouse responds, and the amount of supporting documentation provided. During this time, the IRS will decide based on all the facts. You may appeal or file a petition with the tax court within 90 days if denied.