What Tax Form is used to claim the Innocent Spouse Taxpayers who wish to claim Innocent Spouse Relief should file "Form 8857 Request for Innocent Spouse Relief". Taxpayers should not file Form 8857 with their individual tax returns, instead they are required to send it to the following address as shown below;
Internal Revenue Service
Stop 840F, P.O. Box 120053
Covington, KY 41012 |