What Is Innocent Spouse Relief, and How Do I Request It on Form 8857?
Innocent spouse relief allows you to be relieved of responsibility for tax, interest, and penalties on a joint return if your spouse or former spouse improperly reported items or omitted income without your knowledge. You request it by filing Form 8857, Request for Innocent Spouse Relief. The IRS considers three types of relief under IRC 6015, and you do not need to specify which type applies; the IRS will evaluate your case under all three.
- Innocent spouse relief (IRC 6015(b)): for understatements of tax due to erroneous items on a joint return, you did not know about
- Separation of liability (IRC 6015(c)): allocates the understated tax between you and your spouse if you are divorced, separated, or no longer living together
- Equitable relief (IRC 6015(f)): a catch-all when you do not qualify for the first two types, but it would be unfair to hold you liable
- No deadline for equitable relief; innocent spouse relief and separation of liability must generally be requested within two years of the first IRS collection activity
Who typically qualifies:
| Factor | Supports relief | Works against relief |
| Knowledge of error | You did not know and had no reason to know | You participated in or benefited from the understatement |
| Marital status | Divorced, separated, or widowed | Still married and filing jointly |
| Economic hardship | Paying the tax would cause significant hardship | You have assets and income sufficient to pay |
| Abuse or coercion | Your spouse controlled finances or prevented you from reviewing the return | You had equal access to financial records |
How to file:
- Complete Form 8857 and mail it to the IRS (address on the form instructions).
- Do not file it with your tax return; it is a standalone request.
- The IRS will contact your spouse or former spouse as part of the review.
- Processing takes several months; the IRS may request additional documentation.
Expats who filed joint returns before moving abroad or while married to a non-U.S. citizen spouse may have strong innocent spouse arguments if the foreign spouse handled tax matters without full disclosure.
Last updated on April 29, 2026
