What is the primary purpose of filing Form 8857?

Filing Form 8857 is specifically designed for individuals seeking Innocent Spouse Relief. This form allows a spouse to request relief from joint tax liability when they believe that they should not be held responsible for the tax due because they were unaware of the understatement of tax or had no reason to know about it.

Innocent Spouse Relief is crucial in situations where one spouse may have improperly reported income or claimed deductions without the other spouse's knowledge. By submitting Form 8857, the requesting spouse seeks to alleviate their tax burden by demonstrating that they did not have a role in the erroneous financial reporting.

Other choices do not align with the purpose of Form 8857. For instance, claiming a business tax credit pertains to different tax provisions and credits that are available to businesses. Requesting a refund generally involves calculations related to overpayments or adjustments, which are not covered by this form. Reporting foreign income is related to different IRS forms specifically designed for that purpose, such as Form 114 and Form 8938. Hence, the primary focus of Form 8857 is on the innocence of a spouse regarding a tax liability, making it the correct choice.