Article: 50176

Overview

Taxpayers may file Form 8857, Request for Innocent Spouse Relief, to seek relief from liability for tax, including any related penalties and interest, when they believe that their spouse or former spouse should be solely responsible for all or a portion of the tax owed.

When Not to File Form 8857 – Request for Innocent Spouse Relief

You should not file Form 8857 for any tax year to which any of the following conditions apply, even if you answered “Yes” to Line 1 on the form:

• A final court decision has already addressed your request for relief from joint liability and denied the relief.
• A final court decision did not explicitly consider relief from joint liability, but you meaningfully participated in the proceedings and had the opportunity to request such relief.
• You entered into an Offer in Compromise with the IRS that addressed the same tax liability.
• You executed a Closing Agreement with the IRS resolving the liability for which you are now seeking relief.
  • Exception: Refer to Publication 971, Innocent Spouse Relief, for guidance on exceptions related to TEFRA partnership proceedings.
• You answered “No” on Line 1 of Form 8857.

Reporting Form 8857 – Request for Innocent Spouse Relief page 1

Request for innocent spouse relief page 1 includes part I through the beginning of part III.

To add Form 8857 – Request for Innocent Spouse Relief – Pg 1:

1. Click Federal Taxes > Review > I’d like to see the forms I’ve filled out or search a form.
2. In the search bar, enter Form 8857.
3. Click on Form 8857 – Request for Innocent Spouse Relief – Pg 1 to add and open the form.
4. Complete the form with your applicable information.
5. Click Save.

Reporting Form 8857 – Request for Innocent Spouse Relief page 2

Request for innocent spouse relief page 2 includes part III continued through the beginning of part IV.

To add Form 8857 – Request for Innocent Spouse Relief – Pg 2:

1. Click Federal Taxes > Review > I’d like to see the forms I’ve filled out or search a form.
2. In the search bar, enter Form 8857.
3. Click on Form 8857 – Request for Innocent Spouse Relief – Pg 2 to add and open the form.
4. Complete the form with your applicable information.
5. Click Save.

Reporting Form 8857 – Request for Innocent Spouse Relief page 3

Request for innocent spouse relief page 3 includes part IV continued through part V.

To add Form 8857 – Request for Innocent Spouse Relief – Pg 3:

1. Click Federal Taxes > Review > I’d like to see the forms I’ve filled out or search a form.
2. In the search bar, enter Form 8857.
3. Click on Form 8857 – Request for Innocent Spouse Relief – Pg 3 to add and open the form.
4. Complete the form with your applicable information.
5. Click Save.