The IRS does not publish a dedicated phone number for innocent spouse relief. To reach the right people, call the main IRS line at 800-829-1040 and ask to be transferred to the Innocent Spouse unit. The line is open Monday through Friday, 7:00 a.m. to 7:00 p.m. local time.1Internal Revenue Service. Let Us Help You If you are facing financial hardship or a looming collection action while your claim is pending, the Taxpayer Advocate Service at 877-777-4778 is a separate line worth knowing.2Internal Revenue Service. The Taxpayer Advocate Service Is Your Voice at the IRS
What to Have Ready Before You Call
The general representative who answers 800-829-1040 has to verify your identity before transferring you or discussing anything on the account. Have your Social Security number in front of you, along with details from your most recent tax return. Pull out any IRS notice tied to the joint liability as well — the notice number, the tax years, and the amount in question will all come up quickly once you reach the Innocent Spouse organization.1Internal Revenue Service. Let Us Help You
Expect wait times. The general line routes a huge volume of unrelated calls, and getting through to the specialized unit can take a while. Calling early in the day, early in the week, tends to go better.
What the Phone Call Can and Can’t Do
A phone call is useful for a limited set of things. You can confirm whether a claim you already filed has been received, ask where it stands in review, get an explanation of a notice, or ask general questions about eligibility. The general representatives on 800-829-1040 can handle the initial questions; the Innocent Spouse unit handles the substance.1Internal Revenue Service. Let Us Help You
What a phone call cannot do is file your claim. The only way to request innocent spouse relief is to submit Form 8857. No representative on the phone can start that process for you.
Mail and Fax Options for the Innocent Spouse Unit
If you are ready to submit a claim, or you want to send documents to the processing unit directly instead of calling, use these channels:
- U.S. Postal Service: Internal Revenue Service, P.O. Box 120053, Covington, KY 41012
- Private delivery (FedEx, UPS, etc.): Internal Revenue Service, 7940 Kentucky Drive, Stop 840F, Florence, KY 41042
- Fax: 855-233-8558
Do not file Form 8857 with your current year’s tax return, and do not file it with the Tax Court. Keep a complete copy of everything you send.3Internal Revenue Service. Instructions for Form 8857
When to Call the Taxpayer Advocate Service Instead
The Taxpayer Advocate Service is an independent organization inside the IRS that steps in when normal channels have broken down or when an IRS action is causing real financial harm. Reach TAS at 877-777-4778.2Internal Revenue Service. The Taxpayer Advocate Service Is Your Voice at the IRS
This is the right number if you are facing an imminent levy or other collection action while waiting for your innocent spouse claim to be reviewed, or if you are experiencing economic hardship — eviction, inability to pay for basic necessities, or significant financial loss — tied to the unresolved tax debt.2Internal Revenue Service. The Taxpayer Advocate Service Is Your Voice at the IRS TAS does not replace the Innocent Spouse unit; it works alongside it when a case is stuck or urgent.
Make Sure You Need Innocent Spouse and Not Injured Spouse
Before you spend time on hold, confirm you are calling about the right program. The two sound alike and get mixed up constantly, and filing the wrong form wastes months.
Innocent spouse relief is for a situation where a joint return was wrong because of your spouse’s errors — unreported income, inflated deductions, bogus credits — and the IRS is now coming after you for the extra tax. It uses Form 8857.4Internal Revenue Service. Tax Relief for Spouses
Injured spouse relief is different. It is for a correct joint return where the IRS seized the refund to cover your spouse’s separate debts, like past-due child support or defaulted student loans. That one uses Form 8379.5Internal Revenue Service. Injured Spouse Relief If the IRS took your refund because of your spouse’s back taxes or other obligations, you probably want Form 8379, and the Innocent Spouse unit is not where your call should go.
If You Are Calling From an Abuse Situation
The IRS is required to notify your spouse or former spouse when you file for innocent spouse relief, and to give them a chance to participate. This is a due process requirement; you cannot opt out of it. The IRS will not, however, disclose your current address, employer, phone number, or fax number to the other spouse.6Internal Revenue Service. Tax Information for Survivors of Domestic Abuse
If safety is a concern, say so when you call, and note it on your Form 8857 when you file. That tells the IRS to take extra care with your information.
Low-Cost Help if You Need It
If the amounts are large, the facts are complicated, or your former spouse is contesting your claim, professional help pays off. If you cannot afford a tax attorney or CPA, Low Income Taxpayer Clinics offer free or low-cost assistance with IRS disputes, including innocent spouse cases. The clinics are funded by IRS grants but operate independently. You can locate one through IRS Publication 4134 or by searching the IRS website.6Internal Revenue Service. Tax Information for Survivors of Domestic Abuse
Quick Reference
- IRS main line (ask for Innocent Spouse): 800-829-1040, Monday–Friday, 7:00 a.m. to 7:00 p.m. local time
- Taxpayer Advocate Service: 877-777-4778
- Fax for Form 8857: 855-233-8558
- Mail (USPS): Internal Revenue Service, P.O. Box 120053, Covington, KY 41012
- Mail (private delivery): Internal Revenue Service, 7940 Kentucky Drive, Stop 840F, Florence, KY 41042