Form 8857 (2025): How to Request Innocent Spouse Relief and Avoid Tax Liability

What Is Form 8857: Request for Innocent Spouse Relief?

Form 8857 is an IRS tax form designed for taxpayers who want to seek relief from joint tax liabilities caused by a spouse or former spouse. When couples file a joint tax return, both parties are typically responsible for the full tax amount. However, if unreported income or incorrect deductions are discovered later, the IRS holds both spouses liable—even after divorce.

Divorce does not absolve either party from joint tax responsibility. Even if court orders assign tax responsibility to one spouse, the IRS can still pursue both for any outstanding taxes. Generally, the IRS allows a 10-year window from the date the tax was assessed to file Form 8857 to request relief on outstanding balances. For refunds or credits, taxpayers must file within three years of the original return date or within two years of paying the tax, whichever is later.

Key Points to Remember

• Form 8857 helps taxpayers request relief from tax debts linked to a spouse or ex-spouse.
• It’s crucial to file the form promptly upon discovering a tax obligation involving your spouse.
• Deadlines vary: 10 years for tax balances due, and 3 years for refunds or credits.

Who Is Eligible to File Form 8857?

Taxpayers should file Form 8857 as soon as they realize that a tax debt is solely the responsibility of their spouse or former spouse. Eligibility criteria include:

• Filing a joint return with an understated tax amount.
• Tax owed due to a spouse’s incorrect income or deduction reporting.
• Situations where it is unfair to hold the requesting spouse liable for the tax understatement.

If the IRS denies your request, you have the right to appeal the decision.

Important Reminder

Submit Form 8857 immediately after identifying a tax liability that belongs to your spouse or ex-spouse to protect your interests.

How to File Form 8857 in 2024

To apply for innocent spouse relief, follow these steps:

1. File Form 8857 promptly upon learning of the tax liability.
2. Note that since July 25, 2011, the IRS has extended the time frame for requesting equitable relief, but early filing is still recommended.
3. Even if you don’t have all required documents at hand, submit the form to begin the process.
4. Be aware that once you file, your spouse or ex-spouse will be notified of your request.
5. The IRS may take up to six months to make a determination.

You can send your completed Form 8857 via mail or fax to the IRS.

Download Form 8857: Request for Innocent Spouse Relief

Download the latest version of Form 8857 here to start your request for innocent spouse relief today.

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