Fill out Form 8857 online

Who uses Form 8857

• People who filed a joint return that understated the tax because of the other spouse's income, deductions or credits
• People with an unpaid balance on a joint return that they believe only the spouse or former spouse should pay
• Married residents of a community property state who did not file jointly and are liable for tax on an item of community income
• An executor or other appointed representative of a person who has died, if that person met the requirements while alive

Before you start

• Each tax year you want relief for (line 3 has room for six)
• Your current name, any former name used on those returns, and your SSN or ITIN
• The name and phone number of the person who was your spouse for those years, and their SSN and address if you know them
• A copy of your divorce decree, separation agreement, or the death certificate and will, if line 7 asks for one
• A list of your assets with their fair market value, and your average monthly household income and expenses
• Any documents that support your request, such as proof of payments you made with your own money (for a refund) or, for Part V, protection orders or police reports

How to fill out Form 8857

1. 1

   Part I: Should you file this form (lines 1–3)

   Line 1 asks whether either situation described at the top of Part I fits you: a joint return liability you believe only the other spouse should pay, or tax on an item of community income in a community property state where you did not file jointly. Line 2 asks whether the IRS took your share of a joint refund to pay a past-due debt owed only by the person on line 6; if so, Form 8379 is the form for getting that refund back, and you may need to file both forms. If you answer No on line 1, the form says not to file Form 8857, but to read line 2 in case Form 8379 applies. On line 3, enter each tax year you want relief for: the year of the joint liability, not the year a refund was taken.

2. 2

   Part II: You and your spouse (lines 4–10)

   Give your preferred language, your current name (with any former name in parentheses), SSN, contact address with county, and the best or safest daytime phone number. Line 5 has boxes to have the IRS send all mail to this address and to allow voicemail. Line 6 is the person who was your spouse for those years; use a separate Form 8857 for each different spouse. Lines 7 to 10 ask about marital status, education, health problems, and whether there is information you are afraid to put on the form.

3. 3

   Part III: Your involvement in finances and returns (lines 11–19)

   Line 11 asks whether you meant to file a joint return; explain here if your signature was forged or you signed under duress. Lines 12 to 19 ask how you helped prepare the returns, what you knew about your spouse's income and about missing or incorrect items, how any balance due was to be paid, any financial problems, your role in household finances, large purchases or expenses, and any assets your spouse transferred to you.

4. 4

   Part IV: Your current finances (lines 20–22)

   On line 20, list cash on hand and in bank accounts, and each item of property with its fair market value and the balance of any loan used to buy it. Line 21 is the number of people you support, including yourself. Line 22 lists your average monthly household income and expenses by type, with a total for each.

5. 5

   Part V: Domestic violence or abuse (lines 23a–23d)

   This part is optional. If you answer Yes on line 23a, the IRS puts a code on your account, and there is a box to check if you do not want it. Lines 23b to 23d ask you to describe the abuse and how it affected your ability to question the return, and whether you are afraid of the person or they pose a danger. Attach any documentation you have.

6. 6

   Parts VI and VII: Other information and refund (lines 24–25)

   Use line 24 for anything else you want the IRS to consider. Check the box on line 25 if you want a refund in case you qualify and have already paid the tax. The IRS only refunds payments you made with your own money, and you must show proof, such as a bank statement or canceled check. No proof is needed if the IRS used your own individual refund to pay the joint tax.

7. 7

   Sign and date

   Sign and date the Sign Here section on page 6. If you paid someone to prepare the form, that preparer completes the Paid Preparer Use Only section. Write your name and SSN at the top of every page you attach.

After you fill it out

Do not file Form 8857 with your tax return or with the Tax Court. The instructions say to mail it, with your attachments, to the IRS or fax it; check the current mailing address and fax number in the instructions on IRS.gov. The IRS will contact the person on line 6 and let them take part, then send determination letters with its decision. If you received a notice of deficiency, the instructions say to also petition the Tax Court before the 90-day period in that notice ends.

Signing: The instructions say the IRS cannot consider an unsigned Form 8857 and will return it, so sign and date it. Form 8857 is not on the IRS list of paper forms that may be signed electronically instead of by hand, so print it and sign it in ink.

Questions about Form 8857

Official information

• About Form 8857 (IRS)
• Instructions for Form 8857
• Innocent spouse relief (IRS)
• Publication 971, Innocent Spouse Relief

Page text last reviewed November 7, 2026.

Related forms

• Form 8379Injured Spouse Allocation
• Form 2848Power of Attorney and Declaration of Representative
• Form 8822Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
• Form 1040U.S. Individual Income Tax Return