If you and your husband file a joint return, you and he are typically responsible for the taxes owing — even if you earned all the income or made a mistake. But suppose it would not be equitable to hold you responsible? That’s when IRS Form 8857, Request for Innocent Spouse Relief, comes into the scene.
What is innocent spouse relief?
Innocent spouse relief is available to relieve taxpayers from paying tax, penalties, and interest when it is the fault of their spouse (former spouse). In case your spouse failed to report income, claimed bogus deductions, or made errors you knew nothing about, you could be relieved of paying their share of the bill.
This relief is only accessible if you meet stringent IRS requirements. You’ll have to prove that you didn’t know — and couldn’t have — about the error when you signed your joint return. You’ll have to prove that it wouldn’t be fair to hold you responsible.
When to use form 8857
You file Form 8857 when you believe only your ex-spouse or spouse is responsible for the entire or a part of the tax liability. This form will help you avoid:
- Income tax liability for your spouse’s mistakes
- Related penalties and interest
- IRS collection actions such as liens or levies against your property
- The IRS reviews your case, looks at your finances, and decides if you qualify for full or partial relief.
How to File Form 8857
Form 8857 can be downloaded from the IRS website as a PDF. Here’s how:
- Download the form — Use the most recent revision. Until May 2024, there’s a new private mailing delivery address to use to mail the form.
- Provide certain information — Explain why you believe you qualify for relief. Tell the truth and in full, because the IRS will verify what you write.
Mail the form — Mail it to the appropriate IRS address noted in the instructions. If you are using a private delivery service (FedEx, UPS, DHL), use the updated May 2024 address.
Keep copies — Always keep a copy of your completed form and supporting documents.
What happens after you sign and mail Form 8857?
When you submit Form 8857, the IRS will:
- Review your application
- Reach out to your spouse or former spouse (mandated under law, even if you hate this)
Think about your finances, how much you know about the tax problem, and if you profited from the mistake
It can take a few months. If your request is accepted, the IRS will refigure your account to delete the taxes, penalties, and interest you don’t owe. If your request isn’t accepted, you can appeal.
Other helpful resources
- Instructions for Form 8857 — Provides you with step-by-step, detailed instructions on filling out the form
- Low Income Taxpayer Clinics (LITCs) — Offer free or low-cost help if you cannot afford to pay for expert tax guidance
- Form 8379, Injured Spouse Allocation — If your spouse’s joint refund was used to cover his or her debt (e.g., student loans), this is not innocent spouse relief
- Form 8822, Change of Address — Keep your address current so you won’t miss IRS notices
- Revenue Procedure 2013-34 — Explains how the IRS decides innocent spouse cases
Final thoughts
If you have a tax bill due to your spouse’s mistake, do not panic. Submitting Form 8857 might get you a fresh start. Carefully read the instructions, provide all of the information requested, and seek professional help if needed. The IRS has special provisions for not unfairly penalising taxpayers based on others’ mistakes.
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