Applying for Innocent Spouse Relief

To apply for Innocent Spouse relief

• File Form 8857, Request for Innocent Spouse Relief and
• Attach a statement explaining why you qualify for relief.

Here are some helpful links to the request form and complete instructions:

•   Form 8857  and Instructions
•   Form 8857-SP  y Las Instrucciones

Where to File:

If you are meeting with an IRS employee for an examination, examination appeal, or collection matter for the year you want relief, file the Form 8857 and the statement with that IRS employee.

If you are not working with an IRS employee, send the Form 8857 and the statement to the following address: