Filing an Innocent Spouse Claim: Process and Documentation

Quick overview

Filing an innocent spouse claim asks the IRS to relieve you of responsibility for tax, interest, or penalties that resulted from your spouse’s (or former spouse’s) errors on a joint return. The request is made on IRS Form 8857 and supported with documents showing your filing status, financial history, and why you reasonably did not know about the error (see IRS Publication 971 for the official rules) (IRS Publication 971: https://www.irs.gov/pub/irs-pdf/p971.pdf).

In my practice helping clients with tax disputes, the most successful claims combine early action, detailed documentation, and a clear timeline that shows limited access to household finances or deliberate concealment by the other spouse.

Who can seek innocent spouse relief and why it matters

There are three primary types of relief under Internal Revenue Code section 6015:

• Innocent spouse relief (often called 6015(b)) — relief when you didn’t know about the understatement of tax on a joint return.
• Separation of liability (6015(c)) — divides liability between spouses when they are no longer living together or no longer married, and it’s appropriate to allocate the understatement.
• Equitable relief (6015(f)) — provides relief when the facts and circumstances make it unfair to hold you liable even if you don’t qualify under the other two rules.

All three types are requested using Form 8857 (Request for Innocent Spouse Relief) (Form 8857: https://www.irs.gov/forms-pubs/about-form-8857). The protections matter because joint liability means the IRS can collect the entire amount from either spouse; a successful claim can stop collection or remove liability entirely.

When to file: deadlines and timing

• File Form 8857 as soon as you learn of the joint tax liability. Timing affects eligibility and remedies.
• In many cases, the IRS requires you to file the request within two years after the IRS first attempted to collect the tax from you (for example, a levy or garnishment). See the instructions to Form 8857 and IRS Publication 971 for specific timing rules (IRS Publication 971: https://www.irs.gov/pub/irs-pdf/p971.pdf).
• Don’t confuse innocent spouse relief with injured spouse relief (Form 8379), which is a different remedy used to protect a spouse’s share of a refund from offsets for a partner’s debts. If your issue is a refund offset, see guidance on Injured Spouse Relief and Form 8379 (https://finhelp.io/glossary/injured-spouse-relief/).

Step-by-step: How to prepare and file Form 8857

1. Read the instructions on Form 8857 and IRS Publication 971.
2. Gather supporting documents before you file. Typical documents include:

• A copy of the joint tax return(s) at issue.
• W-2s, 1099s, and other income records for both spouses.
• Bank and credit card statements showing who had access to funds.
• Divorce decrees, separation agreements, or court orders (if applicable).
• Correspondence from the IRS (notices, collection letters, levies).
• Proof of financial dependence, if relevant (pay stubs, proof you didn’t benefit from unreported income).
• Evidence showing concealment or control of finances (e.g., separate accounts, secret businesses).

1. Complete Form 8857 carefully. Explain, in plain terms and with dates, why you did not know (and had no reason to know) about the errors. Include an accurate timeline and label attached documents.
2. Mail Form 8857 according to the form’s instructions. Keep certified-mail receipts or other proof of delivery.
3. Respond promptly to any IRS requests for more information. The IRS assigns the case to a specialist and may ask follow-up questions by letter or phone.

For more guidance on documenting your claim, see our article on Proving Innocent Spouse Relief: Documentation That Matters.

What the IRS considers when evaluating your claim

The IRS evaluates several factors to decide if relief is appropriate. Important considerations include:

• Knowledge: Did you know or have reason to know about the understatement or erroneous item at the time you signed the return? Evidence that a spouse hid bank accounts or business records weighs in your favor.
• Benefit: Did you receive a significant financial benefit from the items that caused the tax? If you benefited, full relief is less likely.
• Economic hardship: Will collection of the tax cause you economic hardship? If collecting from you would be unfairly harsh, that supports relief.
• Intent and conduct: Was there any collusion, or did you purposefully ignore signs of fraud or omission?
• Fairness: For equitable relief, the IRS weighs the totality of the circumstances to determine whether holding you liable is fair.

These considerations are summarized in IRS Publication 971 (IRS Publication 971: https://www.irs.gov/pub/irs-pdf/p971.pdf).

Typical documentation checklist (practical)

• Copies of the contested joint returns and any amended returns.
• Income documents for both spouses (W-2s, 1099s, business records).
• Bank, loan, and credit-card statements for the relevant years.
• Copies of divorce or separation agreements and child-support documents.
• Pay stubs, unemployment records, or proof of social-security benefits.
• Correspondence from the IRS (notice numbers and dates).
• Statements from third parties (e.g., employers or accountants) that confirm your lack of involvement or knowledge.

In my experience, a clear, chronological exhibit (timeline + labeled exhibits) makes a specialist’s review faster and improves credibility.

What to expect during processing and next steps

• Processing time varies. Typical timelines are 6–12 months, but complex cases or those with heavy IRS backlogs can take longer.
• The IRS may issue an initial determination granting or denying relief, or it may grant partial relief. If you disagree, you can request an Appeals review or pursue court remedies under limited circumstances.
• If the IRS grants relief, it may: remove assessment, abate penalties, or stop collection efforts. For some relief types, it may reallocate liability between spouses.

Alternatives and related remedies

• Injured spouse allocation (Form 8379) protects your share of a refund when the refund was offset for your spouse’s past-due child support, student loans, or federal tax debts (see our guide to Injured Spouse Relief).
• If you disagree with an IRS determination, you can request an independent Appeals review.
• If the other spouse is available and cooperative, consider a separation of liability request (6015(c)). See our explainer on How Innocent Spouse Relief Works and How to Apply.

Common mistakes to avoid

• Waiting too long to file — missing deadlines can forfeit relief options.
• Filing without sufficient documentation — vague statements without corroborating records weaken your case.
• Confusing injured spouse relief (refund allocation) with innocent spouse relief (elimination of liability).
• Hiding information from your tax advisor — full disclosure helps craft the strongest claim.

Example (short, anonymized)

A client came to me after receiving a series of IRS notices totaling $30,000 for unreported income from a spouse’s side business. She handled household finances but had no access to the spouse’s business records. We filed Form 8857 with a timeline, bank statements showing separate accounts for the business, the divorce decree showing spousal control, and IRS notices. The IRS granted full innocent spouse relief after a nine-month review, removing the liability from her record.

Final notes and professional disclaimer

This article explains the filing process and documentation considerations for an innocent spouse claim as of 2025 and cites IRS guidance (Publication 971 and Form 8857). It is educational and not a substitute for personalized legal or tax advice. For complex cases, contested audits, or collection actions, consult a tax attorney, enrolled agent, or CPA who handles innocent spouse claims.

Authoritative sources: IRS Publication 971 (Innocent Spouse Relief) and Form 8857 instructions (https://www.irs.gov/forms-pubs/about-form-8857). Additional practical guidance: How Innocent Spouse Relief Works and How to Apply and Proving Innocent Spouse Relief: Documentation That Matters.

If you need help preparing a claim, an experienced tax practitioner can review your documents, prepare Form 8857, and represent you with the IRS.