Federal Register #2026-10973

IRS Seeks Public Comment on Form 8857 Innocent Spouse Relief Information Collection

This notice from the Internal Revenue Service (IRS), part of the Department of the Treasury, seeks public comment on the information collection process for Form 8857 (Request for Innocent Spouse Relief): - Government Buyer: - Internal Revenue Service (IRS), Department of the Treasury - Purpose: - Request for public input on the burden and process of collecting information via Form 8857 - Form 8857 is used by taxpayers seeking relief from joint tax liability under the Innocent Spouse Relief provision - Key Details: - No procurement of products or services is involved - No OEMs, vendors, or commercial products are referenced - Estimated 50,000 annual responses, with a total annual burden of 316,000 hours - The notice is strictly for information gathering and public comment, not for acquisition or contracting - Unique Requirements: - Focused on minimizing the burden of information collection for taxpayers - Seeks suggestions for improving the process and accuracy of the collection - Location: - IRS headquarters at 1111 Constitution Avenue NW, Washington, DC 20224

Description

The Internal Revenue Service (IRS), under the Treasury Department, is requesting public comments on the information collection related to Form 8857, which is used to request innocent spouse relief. This relief applies when a taxpayer filed a joint return with a substantial understatement of tax, had no knowledge of or benefit from the understatement, and it would be inequitable to hold the taxpayer liable. The notice invites comments to help assess and minimize the burden of this information collection. Comments must be received by August 3, 2026.

View original listing