Fillable Form 8857 - Request For Innocent Spouse Relief printable pdf download

8857

Request for Innocent Spouse Relief

Form

OMB No. 1545-1596

(And Separation of Liability and Equitable Relief)

(Rev. October 1999)

Department of the Treasury

Do not file with your tax return.

See instructions.

(99)

Internal Revenue Service

Your name

Your social security number

Your current address

Apt. no.

City, town or post office, state, and ZIP code. If a foreign address, see instructions.

Daytime phone no. (optional)

(

)

Do not file this form if all or part of your overpayment was (or is expected to be) applied against your spouse’s past-due

debt (such as child support). Instead, file Form 8379, Injured Spouse Claim and Allocation, to have your share of the

overpayment refunded to you.

The IRS can help you with your request. If you are working with an IRS employee, you

can ask that employee, or you can call 1-800-829-1040.

Part I

1 Enter the year(s) for which you are requesting relief from liability of tax

2 Information about the person to whom you were married as of the end of the year(s) on line 1.

Name

Social security number

See

Spousal

Current home address (number and street). If a P.O. box, see instructions.

Apt. no.

Notification

on page 3.

City, town or post office, state, and ZIP code. If a foreign address, see instructions.

Daytime phone no. (if known)

(

)

3 Do you have an Understatement of Tax (that is, the IRS has determined there is a difference between

the tax shown on your return and the tax that should have been shown)?

Yes. Go to Part II.

No. Go to Part IV.

Part II

4 Are you divorced from the person listed on line 2 (or has that person died)?

Yes. Go to line 7.

No. Go to line 5.

5 Are you legally separated from the person listed on line 2?

Yes. Go to line 7.

No. Go to line 6.

6 Have you lived apart from the person listed on line 2 at all times during the 12-month period prior to filing

this form?

Yes. Go to line 7.

No. Go to Part III.

7 If line 4, 5, or 6 is Yes, you may request Separation of Liability by attaching a statement (see page 3).

Check here

and go to Part III below.

Part III

8 Is the understatement of tax due to the Erroneous Items of your spouse (see page 4)?

Yes. You may request Innocent Spouse

No. You may request Equitable Relief for

the understatement of tax. Check Yes in

Relief by attaching a statement (see page

Part IV below.

4). Go to Part IV below.

Part IV

9 Do you have an Underpayment of Tax (that is, tax that is properly shown on your return but not paid) or

another tax liability that qualifies for Equitable Relief (see page 4)?

Yes. You may request Equitable Relief by

No. You cannot file this form unless line 3

attaching a statement (see page 4).

is Yes.

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best of my knowledge and belief,

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign Here

Your signature

Date

Keep a copy

of this form for

your records.

Date

Preparer’s SSN or PTIN

Paid

Preparer’s

Check if

signature

self-employed

Preparer’s

Firm’s name (or yours

EIN

Use Only

if self-employed) and

address

ZIP code

8857

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

Cat. No. 24647V

Form

(Rev. 10-99)

Form 8857 - Request For Innocent Spouse Relief

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