Tax Relief AnswersIRS Form 8857: Request for Innocent Spouse Relief Explained
The short answer
Form 8857 is the request for innocent spouse relief: you file it when you believe only your spouse or former spouse should be held responsible for all or part of a tax, plus related penalties and interest. That is how the About Form 8857 page describes it, and the current revision is June 2021, with a Spanish version, Form 8857 (SP) (checked November 2026). The instructions say you must generally file no later than 2 years after the IRS first tries to collect the tax from you, with exceptions, so they advise not to wait for every document.
Form 8857 at a glance
| Item | What irs.gov shows |
|---|---|
| Purpose | Request relief from tax, penalties and interest that should belong only to a spouse or former spouse |
| Current revision | June 2021 (form and instructions). Spanish 8857 (SP): July 2021 |
| Types of relief | Innocent spouse, separation of liability, equitable, and community income relief |
| General deadline | 2 years after the first IRS collection attempt against you, with exceptions |
| How it is sent | By mail to the address in the instructions, or by fax |
| Fee | None listed |
Who files it
A person who believes that all or part of a tax, such as tax on a joint return, should be the responsibility of only the other spouse or former spouse. The About page warns that Form 8857 is not for an injured spouse claim: if your share of a joint refund was taken for your spouse's past-due debt, that is Form 8379.
Deadlines from the instructions
| Type of relief | When to file |
|---|---|
| Innocent spouse or separation of liability | Generally within 2 years after the first IRS collection activity against you |
| Equitable relief, balance due | Generally within the time the IRS has to collect the tax, usually 10 years from assessment |
| Equitable relief, refund | Generally 3 years after the return was filed or 2 years after the tax was paid, whichever is later |
The instructions list collection activities that start the 2-year period, including a refund offset with notice of your right to file Form 8857, and a section 6330 notice of intent to levy, usually Letter 11 or Letter 1058 (see our LT11 page).
Where and how it is submitted
The instructions say not to file Form 8857 with your tax return or with the Tax Court. Mail it to the address listed in the instructions, or fax it and its attachments to the fax number given there. Send it to that address even if you are already working with an IRS employee on an exam or collection case. If you received a notice of deficiency, the instructions say to also petition the Tax Court within the 90 days the notice allows, because filing Form 8857 does not extend that time.
Steps
- Note the date the IRS first tried to collect from you.
- Download the current Form 8857 or 8857 (SP) and the instructions from irs.gov.
- Read the four types of relief in the instructions.
- Gather what supports your request, but do not hold the form back for missing documents.
- Mail or fax it to the address in the instructions and keep proof of the date.
Common mistakes
- Attaching Form 8857 to a tax return. The instructions say to send it separately.
- Using Form 8857 for a refund taken for a spouse's debt. That is an injured spouse claim on Form 8379.
- Waiting past the deadline to collect documents. The instructions say not to delay.
Our innocent spouse relief page explains the four types in plain words. The IRS also allows an innocent spouse claim to be raised in a Form 12153 hearing request, but the form says Form 8857 must still be filed.
FAQ
What is IRS Form 8857 used for?
Form 8857 requests relief from tax, penalties and interest when you believe only your spouse or former spouse should be responsible. The current revision is June 2021, checked November 2026.
What is the deadline to file Form 8857?
Generally no later than 2 years after the IRS first tries to collect the tax from you. Equitable relief has longer periods, as the instructions explain.
Where do I send Form 8857?
To the mailing address in the Form 8857 instructions, or by fax to the number listed there. Do not file it with your tax return or the Tax Court.
Is there a Spanish Form 8857?
Yes. The irs.gov forms list includes Form 8857 (SP), Solicitud para Alivio del Cónyuge Inocente, July 2021 revision, as of November 2026.