IRS Form 8857 is the official form used by taxpayers to request Innocent Spouse Relief, a provision that allows individuals to avoid liability for tax debt resulting from errors or omissions made by their spouse on a jointly filed tax return. This form is essential for taxpayers who were unaware of their spouse’s tax issues and did not benefit from the underreported income or unpaid taxes.
To file Form 8857, the taxpayer must provide details about the joint return, explain why they believe they qualify for relief, and provide any supporting documentation. The IRS will review the request and determine whether the taxpayer qualifies for relief from the tax debt.
Once approved, Innocent Spouse Relief releases the taxpayer from responsibility for the unpaid tax, penalties, and interest. However, the spouse responsible for the tax issue will remain liable for the full amount.