Form 8857 - Jul 2021

Form 8857: Frequently asked questions

What is Form 8857 used for?

Form 8857, Request for Innocent Spouse Relief, allows a taxpayer to ask the IRS for relief from tax, penalties and interest related to a joint tax return. The form covers three types of relief: innocent spouse relief, separation of liability and equitable relief.

What is the difference between Form 8379 and Form 8857?

Form 8857 addresses tax liability resulting from errors or unpaid tax on a joint return. Form 8379, Injured Spouse Allocation, applies when a joint tax refund is used to pay a debt that belongs only to one spouse. A taxpayer may need both forms if both situations apply.

Who qualifies for innocent spouse relief?

A taxpayer may qualify if a joint return understated the tax because of an error or omission by a spouse or former spouse, the taxpayer did not know or have reason to know about the understatement and it would be unfair to hold the taxpayer responsible. The IRS reviews each request based on the circumstances.

Can a divorced or separated spouse file Form 8857?

Yes. A taxpayer who is divorced, legally separated or no longer living with a spouse may qualify for certain types of innocent spouse relief. The IRS considers the taxpayer's marital status and other circumstances when reviewing the request.

How long does the IRS take to process Form 8857?

The IRS states that processing can take six months or longer. The IRS generally contacts the other spouse or former spouse during the review, which can affect the processing time.

Can Form 8857 be filed for a separate tax return?

Form 8857 generally applies to joint returns. If spouses filed separate returns for a particular tax year, innocent spouse relief generally does not apply to that year.

When should Form 8857 be filed?

Form 8857 should generally be filed as soon as the taxpayer becomes aware of a tax liability for which innocent spouse relief may apply. Certain deadlines apply depending on the type of relief requested, so reviewing the applicable IRS requirements is important.

Where do I mail Form 8857?

Form 8857 is mailed to the IRS address provided in the current form instructions. It is generally filed separately rather than attached to an annual tax return. Always check the latest instructions for the correct mailing address.

Can Form 8857 be filed online?

Form 8857 is generally submitted by mail to the IRS. Check the current IRS instructions for the latest filing options and mailing address.

Does Form 8857 remove all tax liability?

Not necessarily. The IRS reviews the circumstances and determines whether the taxpayer qualifies for full or partial relief. Relief may apply only to certain tax liabilities, penalties or interest associated with a joint return.

What information is needed to complete Form 8857?

Form 8857 asks for information about the taxpayer, spouse or former spouse, joint returns, tax liabilities and the reasons relief is being requested. Supporting information may also be needed to explain the circumstances and establish eligibility.

Need Form 8857?

Need to file Form 8857? Lumin's fillable Form 8857 template lets you complete the form in your browser, fill in the required information and download a clean, print-ready copy to mail to the IRS. Try Lumin's Form 8857 template for free.