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.

View the official OMB control history on Reginfo.gov.

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All Historical Document Collections

Historical document collections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