Internal Revenue Service United States Department of the Treasury

Instructions for Form 8857 (09/2011)

Request for Innocent Spouse ReliefFor use with Form 8857 (Rev. September 2010)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 09/2011


Table of Contents

  • General Instructions
    • What's New
      • Purpose of Form
        • Situations in Which You Should Not File Form 8857
      • When To File
        • Where To File
        • The IRS Must Contact Your Spouse or Former Spouse
        • Types of Relief
          • Innocent Spouse Relief
          • Separation of Liability Relief
          • Equitable Relief
        • Community Property Laws
          • What Happens After You File Form 8857
            • How To Get Help
              • Low Income Taxpayer Clinics (LITCs).
          • Specific Instructions
            • Lines 1 through 5
              • Collection Statute of Limitations
            • Line 2
              • Proof Required
              • Refunds Under Equitable Relief
              • Limit on Amount of Refund
            • Line 3
            • Line 4
            • Line 6
              • Line 7
                • Line 12
                  • Line 20
                    • Line 23
                    • Sign Form 8857
                    • Paid Preparer Must Sign
                  • Instructions for Form 8857 - Notices
                    • Privacy Act and Paperwork Reduction Act Notice.
                  • Instructions for Form 8857 - Additional Material
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