Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe only their spouse or former spouse should be held responsible for all or part of the tax.
Current revision
Recent developments
New private delivery mailing address for the Instructions for Form 8857 (Rev. June 2021) -- 09-MAY-2024
New filing addresses for Form 8857 -- 04-SEP-2020