Updated October 19, 2026. Quick answer: Form 8857 is the Request for Innocent Spouse Relief. You use it when you filed a joint return and believe only your spouse or former spouse should answer for an item the return got wrong. The instructions print four types of relief, each with its own tests.
Who may ask for relief
The instructions start with the rule that creates the problem: “When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability.” “This is called joint and several liability.”
The form’s Part I describes who may file: “If you believe the person with whom you filed a joint return should be solely responsible for an erroneous item”, “you may be eligible for innocent spouse relief.”
The instructions then say how to request it: “To request relief, you must file Form 8857.” They also warn that “A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.”
On the number of relief types, the instructions say “Four types of relief are available.” They are innocent spouse relief, separation of liability relief, equitable relief, and “Relief from liability for tax attributable to an item of community income.”
Innocent spouse relief: the tests
The instructions say you may be allowed this relief “only if all of the following apply.”
First, “You filed a joint return for the year(s) entered on line 3.” Second, “There is an understated tax on the return(s) that is due to erroneous items” of the person with whom you filed. Third, “You can show that when you signed the return(s) you did not know and had no reason to know that the understated tax existed”. Fourth, “Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax.”
Two definitions matter. “You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on the return.” And “Any income, deduction, credit, or basis is an erroneous item if it is omitted from or incorrectly reported on the joint return.”
A partial result is possible: “If you knew about any of the erroneous items, but not the full extent of the item(s), you may be allowed relief for the part of the understatement you did not know about.”
Separation of liability and community income
Separation of liability relief applies to an understated tax when “the person with whom you filed the joint return is deceased or you and that person:” are divorced, legally separated, or have lived apart. The last test is the one with a number: “Have lived apart at all times during the 12-month period prior to the date you file Form 8857.”
There is an exception: “If, at the time you signed the joint return, you knew about any item that resulted in part or all of the understated tax, then your request will not apply to that part of the understated tax.”
For people who did not file jointly, “Married people who did not file joint returns, but who lived in community property states may request relief from liability for tax attributable to an item of community income.”
The form part by part
The form is built around the years you want relief and your involvement. Selected parts and lines, in order, read as follows.
| Part or line | As printed on the form |
|---|---|
| Part I | “Should you file this form?” |
| Line 1 | “Do either of the paragraphs above describe your situation?” |
| Line 3 | “enter each tax year you want innocent spouse relief.” |
| Part II | “Tell us about yourself and the person listed on line 6 for the tax years you want relief.” |
| Line 6 | “Who was your spouse for the tax years you want relief?” |
| Line 7 | “What is the current marital status between you and the person on line 6?” |
| Part III | “Tell us if and how you were involved with finances and preparing returns for the tax years you want relief.” |
| Line 11 | “Did you intend to file a joint return for the tax year(s) listed on line 3?” |
| Line 12 | “Describe your involvement in preparing the returns.” |
| Line 13 | “Explain what you knew about the income of the person on line 6 when the returns were filed.” |
| Part V | “Complete this part if you were (or are now) a victim of domestic violence or abuse.” |
| Part VI | “Additional information” |
Line 7 asks for a marital status and attachments. For a legal separation, “Attach a photocopy of your entire separation agreement.” For a divorce, “Attach a photocopy of your entire divorce decree.” Line 6 adds “File a separate Form 8857 for tax years involving different spouses or former spouses.”
Figures, deadline and where to send it
On timing, the instructions say “You should 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 held responsible.” Two examples of how you may learn of it: “The IRS is examining your tax return and proposing to increase your tax liability.” and “The IRS sends you a notice.” The instructions also print a separate outer limit for most requests, so read the When To File section before relying on this page for a date.
| Item | As printed in the instructions |
|---|---|
| Example, tax shown on the joint return | “You and your former spouse filed a joint return showing $5,000 of tax” |
| Example, income not reported | “finds $10,000 of income that your former spouse earned but did not report.” |
| Example, understated tax | “The understated tax is $1,500, for which you and your former spouse are both liable.” |
| Separation of liability, living apart | “Have lived apart at all times during the 12-month period prior to the date you file Form 8857.” |
| Community income item, latest filing | “no later than 6 months before the expiration of the period of limitations on assessment” |
| Community income item, if examination starts | “the latest time for requesting relief is 30 days after the date of the IRS’s initial contact letter to you.” |
| Period of limitations on assessment | “generally 3 years” |
On where to send it, “Do not file Form 8857 with your tax return or the Tax Court.” The instructions list a postal address, a private delivery address and a fax number. The form itself opens with “Do not file this form with your tax return.” For an IRS overview, see the IRS page for Form 8857.
What happens after you file
The IRS contacts the other person. “By law, the IRS must contact your spouse or former spouse.” “There are no exceptions, even for victims of spousal abuse or domestic violence.”
The form repeats this above the signature: “By signing this form, you understand that, by law, we must contact the person on line 6.”
The review sequence is described this way. “Generally, once we have all of the necessary information to make a decision, we will send a preliminary determination letter to you and your spouse or former spouse.” “If neither of you appeals the decision, we will issue a final determination letter to both of you.”
Which revision applies
The editions read for this page are Form 8857 (Rev. June 2021) and the Instructions for Form 8857 (Rev. June 2021), which are the revisions irs.gov served when they were read on 2026-10-19. Check the revision printed on the form you are submitting, because a later revision can change the questions, the filing windows and the mailing addresses.
Common mistakes
- Filing the form with the tax return. The form says “Do not file this form with your tax return.”
- Assuming a divorce decree settles it. The form says “A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.”
- Mixing different spouses on one form. The form says “File a separate Form 8857 for tax years involving different spouses or former spouses.”
Related: filing status in the year of divorce.
Sources
- Form 8857 (Rev. June 2021), Request for Innocent Spouse Relief: https://www.irs.gov/pub/irs-pdf/f8857.pdf
- Instructions for Form 8857 (Rev. June 2021): https://www.irs.gov/pub/irs-pdf/i8857.pdf
Read from the agency documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.