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 Form 8857 PDF Instructions for Form 8857 (Print version PDF) 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 Other items you may find useful All revisions for Form 8857 Low Income Taxpayer Clinic About Form 8379, Injured Spouse Allocation About Form 8822, Change of Address Revenue Procedure 2013-34 Other current products Related publications About Publication 504, Divorced or Separated Individuals About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund Publication 594, The IRS Collection Process About Publication 971, Innocent Spouse Relief Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS (PDF)
