Tax Information for Innocent Spouses
New Rule for Innocent Spouse Relief
The two-year time limit no longer applies for many innocent spouse requests. Under this new provision, many taxpayers may qualify for retroactive relief.
Introduction to Innocent Spouses
This publication explains these types of relief, who may qualify for them, and how to get them.
Explore if you are an Eligible Innocent Spouse
In order to qualify for Spousal Relief, you must meet certain conditions. Information is provided to help you determine if you qualify for relief.
Three Types of Relief
In some cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available.
Innocent Spouse Relief - Publication 971
There are three types of relief for the innocent spouse.
Applying for Innocent Spouse Relief
Find Form 8857 including Form 8857 Fillable and Spanish Versions.
Where to Mail Completed Form 8857
Improve Service by mailing innocent spouse claims directly to Cincinnati.
Innocent Spouse Questions & Answers
This section answers questions commonly asked by taxpayers about innocent spouse relief.