What Form 8857 does
Form 8857 asks the IRS to consider relief when you believe your spouse or former spouse should be responsible for all or part of a tax liability. It is different from Form 8379, which addresses an injured spouse’s share of a refund offset.
Check the form before faxing
- Read the current IRS instructions for eligibility and filing deadlines. Do not wait for every supporting document if a filing deadline is near.
- Complete, date, and sign the form. Put your name and SSN on attachments, as the IRS instructions require.
- Know that the IRS must contact your spouse or former spouse about the request. Review the privacy guidance in the instructions before adding sensitive attachments.
Where to fax Form 8857
The IRS Form 8857 instructions say you may fax the signed form and attachments to the number below, even if you are already speaking with an IRS employee about an examination, appeal, or collection matter.
Do not file Form 8857 with your tax return or with the Tax Court. If you received a notice of deficiency, the IRS says you should also file a separate Tax Court petition by the 90-day deadline stated in the notice; faxing this form does not extend that deadline.
IRS innocent spouse unit: 855-233-8558
Send Form 8857 and supporting attachments after checking the current IRS instructions.
Use this number after checking the IRS pageSend your completed form
Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.
Send Form 8857OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.
After the fax is delivered
Keep the signed request and delivery confirmation. The IRS reviews the request and contacts the spouse or former spouse; fax delivery is not a relief determination.
Questions about Form 8857
Does faxing Form 8857 stop the Tax Court deadline?
No. The IRS says a notice of deficiency may require a separate Tax Court petition within the 90-day period stated on the notice. IRS review of Form 8857 does not extend that period.
Will the IRS contact my spouse or former spouse?
Yes. The IRS instructions say it must contact the spouse or former spouse and allow participation. Read the instructions about which information may be shared.