IRS Form 8857
Request for Innocent Spouse Relief
Requests relief from joint tax liability under one of three IRS relief categories.
- Form
- Form 8857
- Who files
- Current or former spouses who filed jointly and didn't know about the understated tax
- Last reviewed
- 2025
Official IRS PDF - Purpose
- Requests relief from joint tax liability under one of three IRS relief categories.
- Who files
- Current or former spouses who filed jointly and didn't know about the understated tax.
- When used
- Generally within 2 years of the IRS's first collection action.
Related services
About Form 8857
- Purpose
- Requests relief from joint tax liability under one of three IRS relief categories.
- Who files
- Current or former spouses who filed jointly and didn't know about the understated tax.
- When used
- Generally within 2 years of the IRS's first collection action.
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