Which taxpayer may benefit from using Form 8857, Request for Innocent Spouse Relief? Rose. She found out her spouse had underreported income and overreported expenses on his business return. He made her sign the return without seeing it. Mandy. Her husband owes back child support to his ex-wife. She does not want to lose any of her potential refund. Phillip. His wife defaulted on her student loans, and he is worried their joint refund will be used to pay on her loans. Rhett. His spouse told him he had underreported his business income before Rhett signed the return