All About Innocent Spouse Relief Form 8857

February 04, 2026 by Charla Suaste

All About Innocent Spouse Relief: Understanding Form 8857

When you sign a joint income tax return, you and your spouse are "jointly and severally liable" for every penny of tax, interest, and penalties due on that return. In plain English, this means the IRS can legally collect the entire debt from either one of you—even if all the income was earned by your spouse or if the errors on the return were entirely their fault.

For many taxpayers, this creates an unfair financial burden, especially following a divorce or separation. Fortunately, the IRS provides a potential lifeline: Innocent Spouse Relief. By filing IRS Form 8857, Request for Innocent Spouse Relief, you may be able to untie your financial responsibility from your spouse’s mistakes.
 

What is Innocent Spouse Relief?

Innocent Spouse Relief is designed for taxpayers who find themselves in a situation where their spouse (or former spouse) failed to report income, reported income improperly, or claimed improper deductions or credits. If you can prove that you didn't know—and had no reason to know—about these errors at the time you signed the return, you may be relieved of the responsibility for paying the resulting tax debt.

There are three main types of relief available under the "Innocent Spouse" umbrella: 

1. Classic Innocent Spouse Relief: You are relieved of the tax, interest, and penalties caused by an "erroneous item" attributable to your spouse. 
2. Separation of Liability Relief: The understated tax (plus interest and penalties) is allocated between you and your spouse. This is generally for taxpayers who are no longer married, are legally separated, or have lived apart for at least 12 months. 
3. Equitable Relief: If you don’t qualify for the first two, you may still qualify if it would be unfair (inequitable) to hold you liable for the tax debt, taking into account all facts and circumstances. 

How to Apply: The Importance of Form 8857

To request relief, you must file IRS Form 8857. This is not a simple "check the box" form. It is a comprehensive questionnaire that asks deep questions about your education, your involvement in family finances, and whether you experienced any domestic abuse or financial control during the marriage. 

The IRS uses this form to determine your level of knowledge regarding the tax error. They will look at whether you were involved in the business or financial affairs of the household and whether your lifestyle changed significantly in a way that should have tipped you off to the unpaid taxes.
 

Are You Eligible?

Generally, you must request relief within two years of the date the IRS first began collection activity against you. Because the IRS will notify your spouse (or former spouse) that you have filed for relief—allowing them to participate in the process—these cases can become legally and emotionally complex. 

If you believe you shouldn't be held responsible for your spouse's tax mistakes, it is vital to explore your options early. You can learn more about the specific qualifications and the process on our Innocent Spouse Relief page.
 

Don’t Face the IRS Alone

Dealing with a spouse's tax debt is overwhelming. The IRS is a powerful debt collector, and Form 8857 requires a nuanced presentation of facts to be successful. If you are struggling with a mounting tax bill that isn't yours, you don't have to handle it by yourself. 

At TaxAudit, we specialize in helping taxpayers navigate these difficult waters. Our team of professionals understands the intricacies of tax law and can help determine the best path forward for your specific situation. Whether it is filing for innocent spouse relief or exploring other options to settle your debt, our Tax Debt Relief services are designed to provide you with peace of mind and a fresh financial start. 

Take the first step toward relief today. Contact us to see how we can help you protect your finances and move forward with your life.