IRS Form 8857: Request for Innocent Spouse Relief

IRS Form 8857 is the official application for all three types of innocent spouse relief — Traditional Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief. If you believe you should not be held liable for tax debt caused by your spouse’s or ex-spouse’s actions on a joint return, this is the form you file.

Who Should File Form 8857

File Form 8857 if you filed a joint federal income tax return and:

• Your spouse or ex-spouse reported income they did not disclose to you, claimed deductions or credits that were false, or failed to pay taxes that were correctly reported, AND
• You did not know — or had no reason to know — about the problem when you signed the return, OR
• You knew but it would be unfair to hold you liable given all the circumstances (for Equitable Relief)

You do not need to be divorced or separated to file. Married taxpayers living together can still request relief — though Separation of Liability Relief (which splits the liability between spouses) is only available to those who are no longer together.

The Three Types of Relief This Form Covers

Traditional Innocent Spouse Relief removes your liability entirely for your spouse’s erroneous items — the items you did not know about. The IRS applies a “knew or should have known” standard.

Separation of Liability Relief allocates the joint tax debt between you and your spouse based on each person’s contribution. Your spouse is responsible for their portion; you are responsible for yours. Available only if you are divorced, legally separated, widowed, or have not lived together for the past 12 months.

Equitable Relief applies when you do not qualify for the first two programs but it would still be unfair to hold you liable. Covers situations where taxes were correctly reported but not paid — which the other programs do not cover.

After You File

The IRS will notify your current or former spouse (called the “non-requesting spouse”) that you have filed Form 8857. They will have an opportunity to provide information. This notification is required by law.

The IRS will issue a preliminary determination. Both you and your spouse can appeal it. If you disagree with the final determination, you can petition the US Tax Court within 90 days — but only if your case involves a deficiency, not a balance-due situation that was correctly reported.

See the Innocent Spouse Relief guide for a full explanation of the qualification criteria and strategy.

Common Questions

Can I file Form 8857 even if I already agreed to the debt? In some cases, yes — particularly for Equitable Relief. Consult a tax professional.

Will my spouse find out I filed? Yes. The IRS is legally required to notify the non-requesting spouse.

What if there was abuse? Disclose it on the form. The IRS has internal procedures for handling sensitive cases, and abuse history is a significant factor in their determination.

Disclosure: TaxClear may receive compensation when you are connected with a tax professional through our referral program. This does not affect our recommendations or the information we provide. Learn how we make money.