OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)

OMB 1545-1596 · TREAS/IRS.

OMB 1545-1596

Section 6103(e) of the Internal revenue code allows taxpayers to request, and IRS to grant, "innocent spouse" relief when: taxpayer filed a joint return with tax substantially understated; taxpayer establishes no knowledge of or benefit from, the understatement; and it would be inequitable to hold the taxpayer liable. GAO Report GAO/GGD-97-34 recommended that IRS develop a form to make relief easier for the public to request.

The latest form for Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP) expires 2026-10-31 and is listed under ICR 202303-1545-004.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8857 (SP) Request for Innocent Spouse ReliefForm
SUP STAT (Form 8857)(updated).docxSupporting Statement A
Request for Innocent Spouse Relief Form

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202303-1545-004 Extension without change of a currently approved collection 2023-03-31 Approved with change
202005-1545-011 Extension without change of a currently approved collection 2020-07-30
201703-1545-022 Revision of a currently approved collection 2017-04-24 Approved without change
201309-1545-079 Extension without change of a currently approved collection 2014-01-31 Approved without change
201009-1545-017 Extension without change of a currently approved collection 2010-10-29 Approved with change
200705-1545-060 Revision of a currently approved collection 2007-07-17 Approved without change
200608-1545-053 No material or nonsubstantive change to a currently approved collection 2006-09-18 Approved without change
200406-1545-012 Revision of a currently approved collection 2004-06-10 Approved without change
200106-1545-008 Extension without change of a currently approved collection 2001-06-07 Approved without change
199910-1545-025 No material or nonsubstantive change to a currently approved collection 1999-10-27 Approved without change
199809-1545-049 No material or nonsubstantive change to a currently approved collection 1998-09-21 Approved without change
199806-1545-015 Extension without change of a currently approved collection 1998-06-11 Approved without change
199803-1545-027 No material or nonsubstantive change to a currently approved collection 1998-03-19 Approved without change
199803-1545-001 New collection (Request for a new OMB Control Number) 1998-03-02 Approved without change