Your lifeline if you're facing a tax bill that's really your spouse's (or ex-spouse's) responsibility. When you file a joint tax return with your spouse, the IRS holds both of you equally responsible for every dollar owed—even if your spouse earned all the income, lied about deductions, or hid money from you. This is called "joint and several liability," and it means the IRS can collect the entire tax debt from either one of you.

Form 8857 lets you request relief from this liability when your spouse made errors on your joint return that you didn't know about. There are three main types of relief available: innocent spouse relief (for taxes understated due to your spouse's errors you didn't know about), separation of liability relief (which divides the understated tax between you and your ex-spouse if you're now divorced, legally separated, or living apart), and equitable relief (a catch-all option when it would simply be unfair to hold you responsible).

This form covers federal income tax issues only—not household employment taxes, business taxes, or trust fund penalties. Whether you're still married, recently divorced, or separated from your spouse, Form 8857 provides a path to escape paying for tax problems you didn't create and didn't know existed. IRS.gov

What Form 8857 Is For

Form 8857 is your lifeline if you're facing a tax bill that's really your spouse's (or ex-spouse's) responsibility. When you file a joint tax return with your spouse, the IRS holds both of you equally responsible for every dollar owed—even if your spouse earned all the income, lied about deductions, or hid money from you. This is called "joint and several liability," and it means the IRS can collect the entire tax debt from either one of you.

Form 8857 lets you request relief from this liability when your spouse made errors on your joint return that you didn't know about. There are three main types of relief available: innocent spouse relief (for taxes understated due to your spouse's errors you didn't know about), separation of liability relief (which divides the understated tax between you and your ex-spouse if you're now divorced, legally separated, or living apart), and equitable relief (a catch-all option when it would simply be unfair to hold you responsible).

This form covers federal income tax issues only—not household employment taxes, business taxes, or trust fund penalties. Whether you're still married, recently divorced, or separated from your spouse, Form 8857 provides a path to escape paying for tax problems you didn't create and didn't know existed. IRS.gov

When You’d Use Form 8857

Form 8857 is your lifeline if you're facing a tax bill that's really your spouse's (or ex-spouse's) responsibility. When you file a joint tax return with your spouse, the IRS holds both of you equally responsible for every dollar owed—even if your spouse earned all the income, lied about deductions, or hid money from you. This is called "joint and several liability," and it means the IRS can collect the entire tax debt from either one of you.

Standard Deadline

You must generally file Form 8857 within 2 years of the date the IRS first tries to collect the tax from you. Collection activities that start this clock include receiving an IRS notice proposing additional taxes, having your refund seized to pay old tax debt, receiving a levy notice, or having the IRS file a lawsuit against you.

Critical timing rule: Don't wait to gather every piece of documentation before filing. The IRS specifically warns that you should file "as soon as you become aware" of a tax liability you believe your spouse should handle—even if your paperwork isn't complete. Missing the 2-year deadline could cost you your right to relief entirely.

Important Exceptions

• Equitable relief for balance due: If you're seeking equitable relief for unpaid taxes, you have up to 10 years from when the IRS assessed the tax (the normal collection period).
• Equitable relief for refunds: If you're seeking a refund of taxes you already paid, you must file within 3 years of filing the original return or within 2 years of paying the tax, whichever is later.
• Community property income relief: If you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin) and didn't file jointly, you must file Form 8857 no later than 6 months before the statute of limitations expires against your spouse—or within 30 days of the IRS contacting you about an examination.

There's no such thing as an "amended" Form 8857—you file it once as soon as you learn about the problem. However, if the IRS denies your request, you can appeal or even petition the U.S. Tax Court for review within 90 days of receiving a final determination letter. IRS.gov

Key Rules or Details

Eligibility Requirements

To qualify for innocent spouse relief, you must prove: (1) you filed a joint return, (2) there's an understated tax due to your spouse's errors (unreported income or false deductions), (3) when you signed the return you didn't know and had no reason to know about the errors, and (4) considering all circumstances, it would be unfair to hold you liable.

The "Actual Knowledge" Problem

You can't get relief for any tax you actually knew about when you signed the return. "Actual knowledge" means you knew your spouse received unreported income or that a deduction was bogus—even if you didn't know the exact amount or understand the tax consequences. However, there's an important exception: if you were a victim of spousal abuse or domestic violence and signed the return out of fear, you may still qualify even if you knew about the errors.

The IRS Must Contact Your Spouse

There are absolutely no exceptions to this rule—not even for domestic violence victims. The IRS will notify your spouse or ex-spouse that you filed Form 8857 and allow them to participate in the process. To protect your privacy, the IRS won't disclose your current address, phone number, employer, or asset information. However, they may share other information you provide that's relevant to determining relief.

Property Transfers Are Scrutinized

If your spouse transferred property to you within one year before the IRS sent its first notice of proposed taxes, it's presumed the transfer was to avoid paying tax. This presumption can increase your liability by the value of that property. The IRS also watches for fraudulent schemes where spouses transfer assets back and forth to shield them from collection.

No Relief in Certain Situations

You're automatically ineligible if: a court already decided not to grant you relief in a final decision, you signed an offer in compromise or closing agreement with the IRS covering the same taxes, or you're requesting relief only for your own errors (not your spouse's). IRS.gov

Step-by-Step (High Level)

Step 1: Gather Your Information

Collect your social security number, current address, the names and SSNs of any spouses you filed with during the tax years in question, copies of the joint returns, IRS notices you've received, and any evidence showing you didn't know about the errors (bank statements, records showing which spouse controlled finances, documentation of abuse if applicable).

Step 2: Download and Complete the Form

Get Form 8857 from IRS.gov. The form asks detailed questions about your marriage, financial situation, what you knew when you signed the returns, and whether you benefited from the unreported income or false deductions. Be thorough—the IRS will use this information to determine if you qualify.

Step 3: Explain Your Situation

You'll need to describe when you learned about the tax problem, what your spouse did wrong, why you didn't know about it, and why it would be unfair to hold you responsible. If you were abused, controlled financially, or had limited access to financial information, explain that clearly. Attach additional pages if needed.

Step 4: Indicate If You Want a Refund

If you already paid some of the tax and want that money back, you must specifically request a refund on line 25. Without this request, the IRS won't consider refunding your payments. Note that you can only get back payments you personally made with your own funds—not withholding, estimated tax payments, or payments your spouse made.

Step 5: Sign and Mail

Sign and date the form (unsigned forms are rejected). Mail it to: Internal Revenue Service, P.O. Box 120053, Covington, KY 41012, or fax to 855-233-8558. Do NOT file it with your tax return or send it to Tax Court. Keep a copy for your records.

Step 6: Continue Normal Tax Obligations

While the IRS reviews your request (which can take 6 months or longer), continue filing and paying your taxes as usual. The IRS cannot collect from you during this review period, but interest and penalties keep adding up. IRS.gov

Common Mistakes and How to Avoid Them

Mistake #1: Missing the Deadline

Many people wait too long to file because they're gathering documentation or hoping the problem will go away. Solution: File immediately when you learn about the tax liability—within the 2-year window after the IRS first contacts you. You can always supplement with additional documents later.

Mistake #2: Confusing Innocent Spouse Relief with Injured Spouse Relief

These are completely different. Form 8857 is for escaping liability when your spouse caused a tax problem. Form 8379 (Injured Spouse Allocation) is for getting back your share of a refund that was seized to pay your spouse's pre-existing debts. Solution: If your refund was taken to pay your spouse's old child support or student loans, file Form 8379 instead (or in addition to Form 8857 if you also have an underreported tax issue).

Mistake #3: Failing to Prove Lack of Knowledge

Simply saying "I didn't know" isn't enough. The IRS asks whether a "reasonable person in similar circumstances" would have known. Solution: Provide specific evidence: Did your spouse hide bank statements? Were you excluded from financial decisions? Did you have limited education or language barriers? Did your spouse control all the money? Document everything.

Mistake #4: Not Requesting a Refund on Line 25

If you're entitled to a refund of taxes you paid, you must explicitly request it. Solution: Check "Yes" on line 25 and provide proof that you made the payments with your own money (canceled checks, bank statements). Remember: refunds are limited based on when you file—see the instructions for the calculation.

Mistake #5: Providing Information About Your Current Situation

Many people accidentally reveal their current address, employer, or assets in their explanations. Solution: The IRS will share most of your Form 8857 with your ex-spouse (except personal identifying information). Carefully redact or black out any personal information you don't want disclosed before submitting.

Mistake #6: Not Following Up

The IRS may take more than 6 months to respond. Solution: If you haven't received a determination letter within 6 months, you have the right to petition Tax Court. Call 855-851-2009 to check your case status. IRS.gov

What Happens After You File

Initial Review (Weeks 1–4)

The IRS checks that your form is complete and that you filed it on time. If information is missing, they'll contact you. They'll also reach out to your spouse or ex-spouse to notify them of your request and ask if they want to participate.

Substantive Review (Months 2–6+)

The IRS examines all the facts and circumstances of your case. They'll consider whether you meet the requirements for innocent spouse relief, separation of liability, or equitable relief. They may request additional documentation, ask for clarification, or interview you. This process typically takes 6 months but can take longer for complex cases.

Preliminary Determination

You and your spouse/ex-spouse will both receive a preliminary determination letter explaining whether the IRS intends to grant or deny relief. This letter details the IRS's reasoning and gives both parties a chance to respond.

Appeal Period

You have 30 days from the preliminary determination to appeal to the IRS Independent Office of Appeals if you disagree with the decision. Appeals will review all information and issue a new decision.

Final Determination

After the appeal period (or after Appeals decides), the IRS sends a final determination letter to both you and your spouse/ex-spouse. This letter is legally binding.

Tax Court Option

Within 90 days of receiving the final determination, you can petition the U.S. Tax Court to review your case if you're still not satisfied. The Tax Court is an independent body (not part of the IRS) that can overturn the IRS's decision. You don't need a lawyer to file a petition, though many people hire one.

Collection Suspension

While your Form 8857 is pending (including any Tax Court review), the IRS cannot collect the disputed tax from you. However, interest and penalties continue to accrue. If you're granted relief, you'll only be responsible for the portion of the tax the IRS determines is yours (if any).

Refunds (If Applicable)

If you're granted relief and you already paid some of the tax, the IRS will refund your payments—but only up to certain limits and only for payments you personally made with your own funds. IRS.gov

FAQs

Q1: Can I file Form 8857 if I'm still married to my spouse?

Yes. You don't have to be divorced or separated to request innocent spouse relief. However, if you're seeking separation of liability relief specifically, you must be divorced, legally separated, or living apart for at least 12 months before filing. Being still married doesn't disqualify you from innocent spouse relief or equitable relief. IRS.gov

Q2: What if I knew about some of the errors but not all of them?

You may qualify for "partial relief." If you knew your spouse didn't report $5,000 in income, but the IRS later discovers they actually failed to report $25,000, you could get relief for the $20,000 you didn't know about—as long as you can prove you had no knowledge or reason to know about that portion. IRS.gov

Q3: Will my spouse find out where I live now?

No. The IRS specifically protects your current name, address, phone number, employer information, income, and assets from disclosure to your spouse or ex-spouse. However, other information you provide on Form 8857 may be shared. If you later go to Tax Court, you can ask the court to withhold your personal information from your ex-spouse as well. IRS.gov

Q4: What if my spouse forged my signature on the tax return?

If your signature was forged or you signed under duress (threat of harm), the joint return isn't valid, and you're not liable for any taxes shown on it. Explain this situation on line 11 of Form 8857. You'll need to prove the forgery or duress. If the IRS agrees your signature wasn't valid, they'll remove you from the account entirely. IRS.gov

Q5: Can I get help filling out Form 8857?

Yes. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers for free. Call them at 877-777-4778. You can also contact a Low Income Taxpayer Clinic (LITC) if you meet income requirements. Additionally, you can hire a tax professional (CPA, enrolled agent, or attorney) to represent you—authorize them using Form 2848. IRS.gov

Q6: What happens if I'm denied relief?

You have several options: (1) appeal to the IRS Office of Appeals within 30 days of the determination, (2) petition the U.S. Tax Court within 90 days of the final determination, or (3) if you've exhausted those options and believe there's new evidence or the IRS made an error, file a new Form 8857 (though you'll face strict time limits). Don't ignore a denial—act quickly to preserve your appeal rights. IRS.gov

Q7: How long does the whole process take?

Expect at least 6 months from filing to final determination. Complex cases can take a year or longer, especially if you appeal or go to Tax Court. The good news: the IRS can't collect from you while your case is pending, and the collection statute of limitations (normally 10 years) is extended by however long your case takes, plus 60 days. Stay patient but stay engaged—respond promptly to any IRS requests for information. IRS.gov

Additional Resources

Form 8857 and Instructions: IRS.gov/Form8857
Publication 971 (Innocent Spouse Relief): IRS.gov/Pub971
Innocent Spouse Relief Information: IRS.gov/Individuals/Innocent-Spouse-Relief
Questions: Call 855-851-2009