Tax Information for Innocent Spouses

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.

Publication 971, Innocent Spouse Relief

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.