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

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 2021-01-31 and can be found here.