Form 8857, Request for Innocent Spouse Relief, is the Internal Revenue Service (IRS) form you use to ask to be relieved of tax, penalties and interest from a joint return when you believe only your spouse or former spouse should be responsible. It is also used by some people in community property states who did not file jointly. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form8857.
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What is Form 8857?
Form 8857, Request for Innocent Spouse Relief, is the IRS form on which a taxpayer asks to be relieved of responsibility for tax, related penalties and interest that come from a joint return, because the taxpayer believes only the spouse or former spouse should be held responsible.
When you file a joint return, the law makes you and your spouse responsible for the entire tax liability. This is called joint and several liability. It covers the tax shown on the return and any additional tax the IRS later determines, and it continues after a divorce even if the divorce decree makes the former spouse responsible.
The IRS instructions describe four types of relief that this one form can request:
- Innocent spouse relief.
- Separation of liability relief.
- Equitable relief, the only type available for an unpaid tax.
- Relief from liability for tax attributable to an item of community income.
The IRS uses your answers and attachments to decide whether you qualify. The form is not a return: do not file it with your tax return. It is also different from Form 8379, Injured Spouse Allocation, which line 2 points to if the IRS took your share of a joint refund to pay a debt owed only by the person on line 6. The IRS refers to Publication 971, Innocent Spouse Relief, for the factors it weighs.
Who needs to file Form 8857?
You may file Form 8857 if you filed a joint return and believe your spouse or former spouse alone should be responsible for an erroneous item or an underpayment of tax on it. You may also file if you lived in a community property state, did not file a joint federal return and believe you should not be held responsible for tax on an item of community income. The instructions name these states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
Each type of relief has its own conditions. Innocent spouse relief requires an understated tax caused by your spouse's erroneous items, and that you did not know and had no reason to know of it when you signed. Separation of liability relief is available if your spouse is deceased, or you are divorced, legally separated or have lived apart for the 12 months before you file. Equitable relief covers understated or unpaid tax.
Do not file Form 8857 for a tax year if:
- a court made a final decision that considered, or that you could have asked it to consider, relief from the joint liability;
- you entered into an offer in compromise with the IRS;
- you entered into a closing agreement that disposed of the same liability; or
- you checked "No" on line 1.
You may represent yourself or authorize an attorney, certified public accountant or enrolled agent using Form 2848.
When to file Form 8857
File Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be responsible, for example when the IRS examines your return and proposes more tax or sends you a notice. Do not delay because you lack all the documentation.
Generally, you must file no later than 2 years after the first IRS attempt to collect the tax from you. Examples of collection activity in the instructions include an offset of your refund against a joint-return debt for another year, a court claim or bankruptcy proof of claim, a suit by the United States, and a section 6330 notice (usually Letter 11 or Letter 1058).
Equitable relief has different periods. For a balance due, file within the time the IRS has to collect the tax, generally 10 years from assessment. For a credit or refund, file within 3 years after the original return was filed or 2 years after the tax was paid, whichever is later. If you received a notice of deficiency, also petition the Tax Court within the 90-day period shown in the notice.
Documents you need
- Photocopy of the death certificate and will (if one exists), if you checked Widowed on line 7.
- Photocopy of your entire separation agreement, if you checked Legally separated on line 7.
- Photocopy of your entire divorce decree, if you checked Divorced on line 7.
- Statement explaining a mental or physical health problem and when it started, with photocopies of documentation such as medical bills or a doctor's report or letter, if you answered Yes on line 9.
- Documentation of abuse if you complete Part V, for example a protection or restraining order, police reports, medical records, a doctor's report, injury photographs or a statement from a witness.
- Proof that you made payments with your own money, such as a bank statement or canceled check, if you want a refund on line 25. None is needed if your individual refund was applied to a joint-return tax for another year.
- Extra pages for any answer that needs more room, each with your name and social security number at the top.
- The complete copy of any other document requested or that you believe supports your request for relief.
- Form 2848, Power of Attorney and Declaration of Representative, if someone else represents you before the IRS.
How to fill out Form 8857
Check whether you should file
On line 1, answer Yes if you filed a joint return and believe your spouse alone should be responsible, or if you lived in a community property state and did not file jointly. If you answer No, do not file Form 8857.
Check for an injured spouse claim
On line 2, answer Yes if the IRS took your share of a joint refund to pay a past-due debt owed only by the person on line 6. In that case see Form 8379, Injured Spouse Allocation.
Enter the tax years
On line 3, enter each tax year for which you want relief, using the year of the joint liability. The form has room for six years.
Give your language and contact details
On line 4, say whether English is your primary language. On line 5, enter your current name (add a former name in parentheses if it differs), social security number, contact address and best daytime phone number. Check the box if you want all IRS mail sent to that address.
Identify the person on line 6
Enter your spouse's name for the years you want relief, plus SSN and address if known. On line 7 check your current marital status with that person and enter the date in MM/DD/YYYY format where asked. Attach the document the form lists for your status.
Answer education and health questions
On line 8 check your highest education level when the returns were filed. On line 9 answer Yes or No about health problems and attach a statement and documentation if Yes. On line 10 say whether there is information you are afraid to provide but willing to discuss.
Describe your role in the returns
In Part III, line 11 asks whether you intended to file jointly. Lines 12 to 17 ask about your involvement in preparing the returns, what you knew about income and errors, the balance due, financial problems and household finances. Explain each in your own words.
Report purchases and transfers
On line 18 answer Yes or No about large purchases or expenses and describe them with types, amounts and years. On line 19 answer whether the person on line 6 transferred assets to you and list them with dates and fair market value.
Complete your financial situation
In Part IV, list your assets on line 20 with fair market value and outstanding loan balances. On line 21 enter how many people you support. On line 22 enter your average monthly household income and expenses and the totals.
Complete Part V if it applies
Part V is not mandatory. If you answer Yes on line 23a, answer lines 23b to 23d and attach any documentation. Check the box under line 23a if you do not want the IRS to put a code on your account.
Add information and refund choice
On line 24, add anything else you want the IRS to consider, from these or other joint-return years. On line 25, check the box if you want a refund of tax you already paid, should you qualify.
Review, sign and download the PDF
Sign and date the form, and have a paid preparer sign with a PTIN if you paid someone. Check that every attached page carries your name and SSN, then download or print the completed PDF from FillingPDF and keep a copy.
How to submit Form 8857
You can submit Form 8857 by U.S. mail, by private delivery service or by fax. Do not file it with your tax return or with the Tax Court.
- U.S. Postal Service: Internal Revenue Service, P.O. Box 120053, Covington, KY 41012.
- Private delivery service: Internal Revenue Service, 7940 Kentucky Drive, Stop 840F, Florence, KY 41042. The IRS form page notes a new private delivery mailing address for the instructions dated May 9, 2024, so confirm it at IRS.gov/Form8857. Designated services for the timely-mailing rule are listed at IRS.gov/PDS.
- Fax: 855-233-8558, for the form and its attachments.
Use one of these even if you are already dealing with an IRS employee about an examination, appeal or collection. Write your name and social security number on every attachment. Sign and date the form; the IRS cannot consider an unsigned request and will return it. Keep a copy. The IRS must contact the person on line 6. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 8857 with your tax return or with the Tax Court instead of mailing or faxing it to the IRS addresses in the instructions.
- Entering the year of the refund that was offset on line 3 rather than the year of the joint liability; the form's example uses tax year 2018, not 2020.
- Combining different spouses on one form; the form says to file a separate Form 8857 for tax years involving different spouses or former spouses.
- Submitting the form unsigned or undated; the IRS cannot consider it and will return it.
- Assuming a divorce decree that makes your former spouse pay all taxes means you qualify for relief; the form says it does not necessarily.
- Leaving off your name and social security number on attached pages or statements.
- Delaying the filing because documents are missing, when the instructions say to file as soon as you learn of the liability.
- Expecting a refund without checking the box on line 25 and signing, or expecting refunds of withholding or estimated tax payments, which are treated as made with the joint return.
- Leaving out the supporting documents the form asks for, such as the divorce decree, separation agreement or death certificate and will.
Frequently asked questions
What is Form 8857 used for?
Form 8857 asks the IRS to relieve you of tax, penalties and interest from a joint return when you believe only your spouse or former spouse should be responsible. It can request innocent spouse, separation of liability or equitable relief, or relief for community income.
Where do I mail Form 8857?
Mail it to Internal Revenue Service, P.O. Box 120053, Covington, KY 41012, or by private delivery service to 7940 Kentucky Drive, Stop 840F, Florence, KY 41042. You can also fax it to 855-233-8558. Do not file it with your tax return.
What is the deadline to file Form 8857?
Generally no later than 2 years after the first IRS attempt to collect the tax from you. Equitable relief has different periods, such as the time the IRS has to collect a balance due, so check the instructions for your situation.
Will the IRS tell my spouse or former spouse I filed?
Yes. By law the IRS must contact the person on line 6, with no exceptions, even for victims of abuse. That person may take part by completing a questionnaire. The IRS will not disclose your current name, address, phone numbers or employer.
Can I get a refund through Form 8857?
Possibly, under innocent spouse relief and equitable relief, but not separation of liability relief. Check the box on line 25 and sign. You must prove you paid with your own money, and withholding and estimated tax payments cannot be refunded.
What is the difference between Form 8857 and Form 8379?
Form 8857 requests relief from liability on a joint return. Form 8379, Injured Spouse Allocation, recovers your share of a joint refund the IRS used for a debt owed only by your spouse. If both apply, you file both forms.
Can someone else file or sign Form 8857 for me?
You can represent yourself or authorize an attorney, certified public accountant or enrolled agent with Form 2848. The form itself must carry your signature and date. A paid preparer must also sign and enter a PTIN.
Can I fill out Form 8857 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the form or send it to the IRS; you submit it by mail, private delivery service or fax.
Can the IRS collect from me while Form 8857 is pending?
No, not for the tax year you requested relief while the request is pending. Interest and penalties continue to accrue. After the request is resolved, the IRS can collect any tax you remain responsible for.
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