What is IRS Form 8857 Innocent Spouse Relief?

IRS Form 8857 — Request for Innocent Spouse Relief — is the form you file to request that the IRS relieve you of joint tax liability that was caused by your spouse or former spouse. There are three types of relief under IRC § 6015: (1) Innocent Spouse Relief (§ 6015(b)) — for understated tax due to erroneous items your spouse failed to report (such as unreported income or inflated deductions) that you did not know about and had no reason to know about. (2) Separation of Liability (§ 6015(c)) — allocates the understated tax between you and your spouse/ex-spouse based on each person's share of the erroneous items. You must be divorced, legally separated, or living apart for 12 months. (3) Equitable Relief (§ 6015(f)) — a catch-all for situations where you do not qualify for (b) or (c), but holding you liable would be unfair. This is the most common form of relief for unpaid (not understated) tax on a joint return.

What is the deadline to file Form 8857?

For Innocent Spouse Relief (§ 6015(b)) and Separation of Liability (§ 6015(c)), you must file Form 8857 within 2 years of the date the IRS first began collection activity against you. The 2-year clock starts when the IRS sends its first collection notice (typically a CP504 or LT11) — not when the return was filed. For Equitable Relief (§ 6015(f)), there is no strict 2-year deadline under the current IRS regulations, but you should file as soon as you become aware of the issue. Additionally, if a refund of amounts you already paid is possible under the relief you are requesting, there is an additional time limit tied to the refund statute (generally 3 years from the date the return was filed or 2 years from payment, whichever is later).

Innocent Spouse — IRC § 6015

Form 8857: Innocent Spouse Relief

Joint tax return, sole tax debt. When your spouse or ex-spouse caused a tax problem you didn't know about, Form 8857 is your legal path to separate your finances from theirs — and stop the IRS from coming after you for their mistakes.

Get Innocent Spouse Help 310-597-2254

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

Get Free Innocent Spouse Help

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

3 Types of Innocent Spouse Relief

Relief Type	IRC Section	What It Covers	Key Requirement
Innocent Spouse Relief	§ 6015(b)	Understated tax from erroneous items you didn't know about	You didn't know and had no reason to know about the understatement at the time you signed the return
Separation of Liability	§ 6015(c)	Allocates understated tax between you and your spouse/ex-spouse	Must be divorced, legally separated, widowed, or living apart for 12+ months
Equitable Relief	§ 6015(f)	Underpaid (unpaid) tax or situations where (b) and (c) don't apply	Holding you liable would be unfair based on IRS equitable relief factors (abuse, economic hardship, knowledge, etc.)

Separate Yourself from Their Tax Debt

We evaluate your eligibility for all three types of innocent spouse relief and file Form 8857 with the documentation the IRS needs to approve your claim. Free, confidential evaluation.

Get Free ISR Evaluation Call 310-597-2254