Introduction to Innocent Spouses This publication explains these types of relief, who may qualify for them, and how to get them. 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. Request Innocent Spouse Relief Using Form 8857 Complete Form 8857 and send it by mail or fax to apply for innocent spouse relief.. Innocent Spouse Questions & Answers This section answers questions commonly asked by taxpayers about innocent spouse relief.