What form is used to request Innocent Spouse Relief?

The correct form used to request Innocent Spouse Relief is Form 8857. This form specifically allows an individual to request relief from tax liability, including additional taxes owed due to the underreporting of income or erroneous deductions by a spouse or former spouse. The process outlined in this form aims to protect individuals who may have been unaware of misreported information and who meet certain eligibility requirements.

Innocent Spouse Relief is a provision designed to provide assistance to taxpayers who would otherwise be held responsible for taxes owed due to the actions of a spouse, ensuring that they are not unfairly penalized by those actions. By filling out Form 8857, individuals can formally request consideration for relief and provide necessary information about their situation.

Other forms listed serve different purposes. For instance, Form 1040 is the standard individual income tax return, used to report income, claim deductions, and determine tax owed or refund due. Form 1099 is a series of forms used to report various types of income other than wages, salaries, and tips, while Form 8888 is utilized to allocate refunds to different accounts or for savings bonds, which is unrelated to the request for Innocent Spouse Relief. Thus, the selection of Form 8857 is