When Should I File Form 8857 - Request for Innocent Spouse Relief?

The last Revision of this form was in January, 2014 but is still current through tax year 2019. 

Form 8857 - Request for Innocent Spouse Relief 

Both the taxpayer and their spouse are liable for the tax, interest or penalties that is due on a joint tax return. In the event of a divorce, interests and penalties may still be assessed on the former spouse. Use Form 8857 to ask the IRS to relieve a spouse of a portion of the interest or penalties. To receive the relief, the requisite conditions are: 

1. It must be a joint tax return for the year the spouse is filling the form 
2. There must be an understated tax as a result of omitting or incorrectly reporting an income, credit, deduction, or basis in the return from the spouse of the filer. 
3. The understated tax is not in the knowledge of the spouse seeking relief. 
4. It would be unfair and unjust for the spouse seeking relief to own the liability for the understatement of tax. 

That spouse who knew of the omission or incorrect report may get partial relief. 

For the relief to be considered, it must be filed within 2 years after the first collection attempts by the IRS regardless of whether they have all their paperwork or data necessary to prove their case. 

Additional Information:

Instructions for Form 8857, Request for Innocent Spouse Relief