IRS Form 8857 “Request for Innocent Spouse Relief” Explained

IRS Form 8857, Request for Innocent Spouse Relief, lets a spouse or former spouse ask to be relieved of tax, interest and penalties on a joint return that should fairly be paid only by the other spouse. When you file jointly, both spouses are normally “jointly and severally” liable for the entire tax, even after divorce. Form 8857 is how you request an exception.

Three Types of Relief

• Innocent spouse relief (IRC 6015(b)): there’s an understatement of tax because of your spouse’s erroneous items (unreported income or improper deductions), you didn’t know and had no reason to know about it when you signed, and it would be unfair to hold you liable.
• Separation of liability (IRC 6015(c)): if you’re divorced, legally separated, widowed, or haven’t lived with your spouse for 12 months, the understatement can be allocated between you as if you’d filed separately. Actual knowledge of the item can defeat this relief.
• Equitable relief (IRC 6015(f)): a catch-all when you don’t qualify for the other two, including for tax that was correctly reported but not paid. The IRS weighs factors such as abuse, financial control, economic hardship, knowledge and later compliance.

Separate rules under IRC 66(c) can apply to community property income for spouses who didn’t file jointly.

Deadlines

• Innocent spouse and separation of liability: generally within 2 years after the IRS first began collection activity against you
• Equitable relief: within the period the IRS can collect the tax, or for a refund, within the refund statute period

Completing Form 8857

You’ll answer questions about your marriage, your education and involvement in household finances, what you knew about the items, whether there was abuse, and your current finances. Attach documentation such as divorce papers, protective orders and financial records. The IRS is required to contact the other spouse, who may provide information.

After You File

1. The IRS issues a preliminary determination.
2. If you disagree, file Form 12509, Innocent Spouse Statement of Disagreement, within 30 days to request Appeals review.
3. You may petition the U.S. Tax Court within 90 days of a final determination, or if no determination is made within six months of filing.

Collection on the amounts at issue is generally suspended while your request is pending. Not to be confused with Form 8379, Injured Spouse Allocation.

Get Help From Diehl CPA

IRS collection and appeal procedures have strict deadlines, and what you submit becomes part of the record. Diehl CPA, led by Mark Diehl, CPA, CFE, represents taxpayers before the IRS and can prepare the forms, gather the documentation, and deal with the IRS for you. Learn about our tax relief services or contact us to talk through your situation.

This article is general information, not tax or legal advice for your specific situation. Updated October 2026.