IRS Form — Innocent Spouse Relief
Form 8857 — Request for Innocent Spouse Relief
Form 8857 is used to request relief from joint and several liability on a jointly filed tax return. There are three types of innocent spouse relief: (1) traditional innocent spouse relief (§6015(b)); (2) separation of liability (§6015(c)); and (3) equitable relief (§6015(f)). For tax professionals, innocent spouse relief is a critical service for clients going through divorce or who were unaware of their spouse's tax fraud.
Key Rules and Authority
| Rule | Detail |
|---|---|
| Traditional Relief (§6015(b)) | No knowledge of understatement |
| Separation of Liability (§6015(c)) | Divorced or separated |
| Equitable Relief (§6015(f)) | No other relief available; no time limit |
| Deadline (Traditional) | 2 years from first IRS collection action |
| Deadline (Separation) | 2 years from first IRS collection action |
| Notification | IRS notifies other spouse |
Three Types of Innocent Spouse Relief
| Type | Requirements | Deadline |
|---|---|---|
| Traditional (§6015(b)) | Joint return; understatement due to erroneous items of other spouse; no knowledge; inequitable to hold liable | 2 years from first collection action |
| Separation of Liability (§6015(c)) | Divorced, legally separated, or not living together; understatement allocated to other spouse | 2 years from first collection action |
| Equitable Relief (§6015(f)) | No other relief available; taking into account all facts and circumstances, inequitable to hold liable | No time limit (collection statute) |
Frequently Asked Questions
My client signed a joint return but didn't know their spouse was hiding income. Can they get relief?
Yes — this is the classic innocent spouse scenario. The client should file Form 8857 requesting traditional innocent spouse relief under §6015(b). The key requirements are: (1) the understatement must be attributable to erroneous items of the other spouse; (2) the requesting spouse did not know and had no reason to know of the understatement when they signed the return; and (3) it would be inequitable to hold the requesting spouse liable. The IRS will notify the other spouse and give them an opportunity to respond. The requesting spouse should document their lack of knowledge — financial records, communications, and testimony about the household finances and who controlled them.
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