Once completed, send your completed Form 8857, Request for Innocent Spouse Relief, to one of the following addresses.
If you are using the U.S. Postal Service:
Internal Revenue Service
P.O. Box 120053
Covington, KY 41012
For FedEx or UPS delivery service:
Internal Revenue Service Center
7940 Kentucky Drive, Stop 840F
Florence, KY 41042
You can also use the above address if you are filing this form only for a previous year. DO NOT mail your Form 8857 to any other IRS address.
Instead of mailing, the IRS does allow you to fax the form and attachments to them at 855-233-8558.