Request Innocent Spouse Relief Using Form 8857

To apply for Innocent Spouse relief, 

Where to File

Mail your completed Form 8857, Request for Innocent Spouse Relief, to one of the following addresses.

If using the U.S. Postal Service:

Internal Revenue Service
P.O. Box 120053
Covington, KY 41012

If using a private delivery service:

Internal Revenue Service
7940 Kentucky Drive, Stop 840F
Florence, KY 41042

The length of time to process your request could increase if you mail your completed Form 8857 to any other office.

Alternatively, you can fax the form and attachments to the IRS at 855-233-8558.