Where to Mail Completed Form 8857
Processing of Forms 8857, Request for Innocent Spouse Relief, is centralized at the Cincinnati Centralized Innocent Spouse Operation (CCISO), located in Covington, Kentucky. Mail your completed Form 8857, Request for Innocent Spouse Relief, directly to:
Internal Revenue Service
P.O. Box 120053
Covington, KY 41012
You may fax the Form 8857 and attachments to the IRS 855-233-8558
Please write your name and social security number on any attachments
The length of time to process your request could increase if you mail your completed Form 8857 to any other office.