Glossary

Form 8857

Form 8857 is the request for innocent spouse relief, filed by a taxpayer seeking to be relieved of tax, penalties, and interest on a joint return that are attributable to a spouse or former spouse.

How it works

Form 8857 requests all three types of innocent spouse relief. It asks detailed questions about your involvement in household finances, your knowledge of the items in question, whether you benefited from them, your current financial situation, and any abuse or control by the other spouse. The IRS must notify the other spouse, who may participate. Most requests must be filed within two years of the first collection activity against you.

Why it matters

The answers decide the case; the form should be completed as a legal submission with supporting documents.

Related: innocent spouse relief.

Guides that cover form 8857

Related terms

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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