Form 8857 Innocent Spouse Relief

Form 8857 Introduction: What Is Innocent Spouse Relief?

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Written byLipai WangFounder · IRS-registered tax professional

Key Takeaways

Form 8857 allows innocent spouses to seek relief from joint return tax liabilities
Three types: classic innocent spouse, separation of liability, and equitable relief
Joint filing creates joint and several liability — either spouse can be held responsible for everything
Relief is available for understatements caused by the other spouse's errors or omissions
Each case is evaluated based on specific facts and circumstances

What Is Innocent Spouse Relief?

Innocent spouse relief, claimed through Form 8857, provides relief from additional tax owed when your spouse or former spouse improperly reported items or omitted items on a joint tax return. When you file jointly, both spouses are jointly and severally liable for the entire tax due — innocent spouse relief is the IRS's mechanism for protecting the spouse who was genuinely unaware of the errors.

Three Types of Relief

The IRS offers three types of innocent spouse relief. Classic Innocent Spouse Relief under IRC §6015(b) applies when your spouse understated tax due to erroneous items. Separation of Liability under IRC §6015(c) allocates the understatement between you and your spouse. Equitable Relief under IRC §6015(f) is a catch-all when you do not qualify for the first two types but it would be inequitable to hold you liable.

Each type has different qualification requirements, and the IRS evaluates requests based on the specific facts and circumstances of each case.

Frequently Asked Questions

Is there a deadline to file for innocent spouse relief?

For classic relief under §6015(b) and separation of liability under §6015(c), you must file Form 8857 within 2 years of the IRS's first collection activity. Equitable relief under §6015(f) has no fixed deadline but should be filed as soon as possible.

Can I file for innocent spouse relief if I'm still married?

Yes. You do not need to be divorced or separated to request innocent spouse relief. However, the IRS will notify your spouse or former spouse of your request and give them an opportunity to respond.

form 8857innocent spouse reliefequitable reliefIRC 6015

IRS Form 8857 Instructions

Official IRS source on irs.gov

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