The IRS does not publish a dedicated phone number for innocent spouse relief. To reach the right people, call the main IRS line at 800-829-1040 and ask to be transferred to the Innocent Spouse unit. The line is open Monday through Friday, 7:00 a.m. to 7:00 p.m. local time.1Internal Revenue Service. Let Us Help You If your situation involves financial hardship or you’ve hit a wall with normal IRS channels, the Taxpayer Advocate Service at 877-777-4778 is a separate option worth knowing about.2Internal Revenue Service. The Taxpayer Advocate Service Is Your Voice at the IRS
What to Have Ready Before You Call
Have your Social Security number and details from your most recent tax return within reach so the representative can verify your identity. Once you’re verified, ask to speak with someone in the Innocent Spouse organization. Representatives on the general line can answer initial questions, but the specialized unit handles the substance of relief requests.1Internal Revenue Service. Let Us Help You
It also helps to know the tax years involved, the name and Social Security number of the spouse who signed the joint return with you, and roughly what went wrong on that return. If a specific IRS notice prompted you to call, keep it in front of you. The type of notice matters for your filing deadline, and the representative may ask about it.
Filing Without Calling
You don’t have to speak with anyone to start a claim. Form 8857 is the only way to formally request innocent spouse relief, and you can mail or fax it directly to the processing unit.3Internal Revenue Service. About Form 8857 Request for Innocent Spouse Relief
Mail via U.S. Postal Service:
Internal Revenue Service
P.O. Box 120053
Covington, KY 41012
Private delivery (FedEx, UPS, etc.):
Internal Revenue Service
7940 Kentucky Drive, Stop 840F
Florence, KY 41042
Fax: 855-233-8558
Do not file Form 8857 with your current year’s tax return, and do not send it to the Tax Court. Send it directly to the Innocent Spouse unit and keep a full copy of what you submit.4Internal Revenue Service. Instructions for Form 8857
When to Call the Taxpayer Advocate Service Instead
The Taxpayer Advocate Service is an independent organization within the IRS. It steps in when a taxpayer’s problem is causing financial difficulty or when normal IRS channels aren’t working. The number is 877-777-4778.2Internal Revenue Service. The Taxpayer Advocate Service Is Your Voice at the IRS
Reasons to reach out to TAS while an innocent spouse matter is pending include an imminent levy, an eviction risk, inability to pay for basic necessities, or significant financial loss tied to the unresolved tax debt.
Make Sure You Actually Need Innocent Spouse Relief
Two IRS programs sound alike and are constantly confused. Calling about the wrong one wastes time.
Innocent spouse relief (Form 8857) is for a joint return that was wrong because of your spouse’s errors, and the IRS is now coming after you for taxes, penalties, and interest you didn’t know were owed.5Internal Revenue Service. Tax Relief for Spouses
Injured spouse relief (Form 8379) is for a correctly filed return where the IRS seized the refund to cover your spouse’s separate debts, such as past-due child support or defaulted student loans.6Internal Revenue Service. Injured Spouse Relief
If the IRS grabbed your refund because of your spouse’s back taxes or other obligations, the form you want is 8379, not 8857.
Check Your Deadline Before You Call
For traditional innocent spouse relief and separation of liability relief, you generally have two years from the date the IRS first begins collection activity against you to file Form 8857.7Office of the Law Revision Counsel. 26 USC 6015 – Relief From Joint and Several Liability on Joint Return Not every notice starts that clock. The IRS identifies these actions as triggering the two-year window:
- The IRS applied your refund to a joint liability from another year and informed you of your right to file Form 8857.
- The IRS filed a claim in a court proceeding involving you or your property, including a proof of claim in bankruptcy.
- The United States filed a lawsuit against you to collect the joint liability.
- The IRS issued a notice of its intent to levy along with your right to a collection due process hearing.
A notice of deficiency by itself does not start the two-year clock. Neither does the filing of a federal tax lien in most cases.4Internal Revenue Service. Instructions for Form 8857
If the two-year window has already closed, equitable relief remains available for as long as the IRS can legally collect the tax, which is generally 10 years from assessment.8Internal Revenue Service. Instructions for Form 8857 – Request for Innocent Spouse Relief That’s worth mentioning to the representative if you’re calling about older tax years. When you file Form 8857, you don’t have to pick a relief type; the IRS evaluates your claim under all three categories automatically.9Internal Revenue Service. Innocent Spouse Relief
Why Any of This Matters: Joint and Several Liability
When you signed a joint federal return, you took on full responsibility for the entire tax bill, not just half. The IRS can collect the whole amount from either spouse, regardless of who earned the income or who made the mistake. That liability sticks after divorce, even if a divorce decree says your ex is responsible for the debt.4Internal Revenue Service. Instructions for Form 8857 It covers the tax originally shown on the return plus any additional tax, penalties, and interest the IRS later assesses.10Internal Revenue Service. Internal Revenue Manual 25.15.1 – Relief from Joint and Several Liability Innocent spouse relief is the mechanism for getting out from under a bill that really belongs to the other person.
What Happens After You File
Once the IRS receives Form 8857, two things happen that are worth knowing about before you call or file.
First, the law prohibits the IRS from levying your assets or filing a collection suit against you for the tax covered by your claim while the request is pending. That protection extends through the 90-day window you have to petition the Tax Court if you’re denied, and continues until the Tax Court issues a final decision if you do petition.11Office of the Law Revision Counsel. 26 US Code 6015 – Relief From Joint and Several Liability on Joint Return The IRS also has an internal policy of not offsetting your refunds while a relief request is being processed.12Internal Revenue Service. Internal Revenue Manual 25.15.3 – Technical Provisions of IRC 6015
Second, the IRS is legally required to notify your spouse or former spouse that you’ve filed for relief and give them the opportunity to participate. You cannot opt out of that notification. The IRS will not, however, disclose your current address, employer, phone number, or other personal contact information to the other spouse.13Internal Revenue Service. Tax Information for Survivors of Domestic Abuse If safety is a concern, say so on Form 8857 and mention it to the representative when you call so the IRS handles your information with extra care.
The review process can take six months or longer.9Internal Revenue Service. Innocent Spouse Relief The IRS may contact you for more information during that time. If the claim is denied, the determination letter will include instructions for petitioning the U.S. Tax Court, and you’ll have 90 days from the date on that letter to file.14Internal Revenue Service. Appeal an Innocent Spouse Determination