IRS Form 8857, also known as the “Request for Innocent Spouse Relief,” is a form taxpayers use to request relief from joint and several liability for taxes, interest, and penalties related to a joint tax return. This form is used when taxpayers believe they should not be held liable for the taxes, interest, and penalties associated with a joint tax return because they did not know or have reason to know the understated taxes on the return.

The authority for the IRS to provide innocent spouse relief is established by Internal Revenue Code section 6015, which states that under regulations prescribed by the Secretary, if the following conditions exist:

1.  a joint return has been made for a taxable year;
2. on such return there is a substantial understatement of tax attributable to grossly erroneous items of one individual filing the joint return;
3. the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such substantial understatement;
4. taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year

Form 8857 includes sections for the taxpayer to provide their personal information, such as their name, Social Security number, and date of birth. It also includes sections for the taxpayer to provide information about the joint tax return for which they are requesting relief, including the tax year, the names of the other taxpayers on the return, and the type of taxes and penalties for which relief is requested.

The form also includes a section for the taxpayer to provide information about their relationship with the other taxpayers on the joint tax return, including the date of marriage or divorce, and any other relevant information about their financial relationship. In addition, the form includes a section for the taxpayer to explain why they believe they should be granted innocent spouse relief.  This is required under Internal Revenue Code section 6015(b) which states that in the case of any individual against whom a deficiency has been assessed concerning any tax imposed by this title, concerning the estate tax, or concerning any tax imposed by subtitles A, B, D, and E of the Code, and who establishes that relief is available to such individual under subsection (b) or (c) of this section, the Secretary shall provide such relief.

The form also includes a section for the taxpayer to provide information about their current financial situation, including their income, assets, and liabilities. This is required under Internal Revenue Code section 6015(f) which states that the Secretary shall prescribe regulations providing that, in determining whether relief is available under this section to an individual, the Secretary shall take into account any significant benefit (other than the benefit of not being subject to a deficiency) that the individual received from the item or items giving rise to the deficiency.

In summary, IRS Form 8857, also known as the “Request for Innocent Spouse Relief,” is a form taxpayers use to request relief from joint and several liability for taxes, interest, and penalties related to a joint tax return. This form is used when taxpayers believe they should not be held liable for the taxes, interest, and penalties associated with a joint tax return because they did not know or have reason to know the understated taxes on the return. Form 8857 includes sections for the taxpayer to provide their personal information, such as their name, Social Security number, and date of birth, as well as information about the joint tax return for which they are requesting relief, and their relationship with the other taxpayers on the joint tax return, and their current financial situation. The form also includes a section for the taxpayer to explain why they believe they should be granted innocent spouse relief.

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