Fillable Form 8857 - Request For Innocent Spouse Relief (Page 2 of 4) in pdf

Form 8857 (Rev. 10-99)

Page

General Instructions

Where To File

Do not file Form 8857 with your tax return or fax it to

Purpose of Form

the IRS. Instead, see below.

Use Form 8857 to request relief from liability for tax,

IF . . .

THEN file Form 8857 with . . .

plus related penalties and interest, for which you

believe only your spouse (or former spouse) should be

You are meeting with an

That IRS employee.

held liable. Generally, you must have filed a joint return

IRS employee for an

for the year(s) for which you are requesting relief (but

examination, examination

see Community Property Laws on page 3). The IRS

appeal, or collection

will evaluate your request and tell you if you qualify.

You received an IRS

The IRS employee named in the

You may be allowed one or more of these three

notice of deficiency, and

notice. Attach a copy of the

types of relief (see pages 3 and 4):

the 90-day period

notice. Do not file Form 8857

● Separation of liability,

specified in the notice

with the Tax Court.

● Innocent spouse relief, or

has not expired*

● Equitable relief.

Neither situation above

Internal Revenue Service Center

applies to you

Cincinnati, OH 45999-0857

Statement To Attach

Before the end of the 90-day period, you should file a petition with the Tax

You must attach a statement to Form 8857

Court, as explained in the notice. By doing so, you preserve your rights if the

explaining why you qualify for relief. Complete the

IRS is unable to properly consider your request before the end of the 90-day

period. Include the information that supports your position, including when and

statement using the best information you have

why you filed Form 8857 with the IRS, in your petition to the Tax Court. The

available. Include your name and social security

time for filing with the Tax Court is not extended while the IRS is considering

number (SSN) on the statement.

your request.

If you are requesting relief for more than 1 tax year,

you only need to file one Form 8857. However, you

Definitions

must include a separate statement for each year.

Clearly indicate in the statement(s) the type(s) of relief

Understatement of Tax

you are requesting for each year.

An understatement of tax, or deficiency, is generally

See the specific instructions for each part for details

the difference between the total amount of tax that the

on the information to be included with the

IRS determines should have been shown on the return,

statement(s). The IRS will ask you for additional

and the amount that actually was shown on the return.

information if needed, or you may provide additional

Example. You and your spouse filed a joint return

information at any time.

showing $5,000 of tax, which was fully paid. The IRS

later examines the return and finds $10,000 of income

Additional Information

that your spouse earned but did not report. With the

See Pub. 971, Innocent Spouse Relief, for more

additional income, the total tax becomes $6,500. The

details. You can get Pub. 971 by calling

understatement of tax is $1,500, for which you and

1-800-TAX-FORM (1-800-829-3676).

your spouse are both liable.

When To File

Underpayment of Tax

An underpayment is tax that is properly shown on your

Generally, you should file Form 8857 as soon as you

become aware of a tax liability for which you believe

return but has not been paid.

only your spouse (or former spouse) should be held

Example. You and your former spouse filed a joint

liable. The following are some of the ways you may

return that properly reflects your income and

become aware of such a liability.

deductions but showed an unpaid balance due of

● The IRS has examined your tax return.

$5,000. The underpayment of tax is $5,000. You gave

● The IRS sends you a notice.

your former spouse $2,500 and he or she promised to

pay the full $5,000, but did not. There is still an

You generally must file Form 8857 no later than 2

underpayment of tax of $5,000, for which you and your

years after the first IRS attempt to collect the tax from

spouse are both liable.

you. However, you may file it any time up to 2 years

after the first IRS attempt to collect the tax from you

Note: If you have both an underpayment and

that occurs after July 22, 1998. An example of an

understatement of tax, you may have to request

attempt to collect the tax from you is garnishment of

different types of relief. You may only request equitable

your wages.

relief for the underpayment of tax. Complete Parts II

and III on page 1 to see which type of relief you can

Note: The time that the IRS will be allowed to collect

request for the understatement of tax.

taxes, interest, and penalties will be extended while

your request for relief is being considered.

Form 8857 - Request For Innocent Spouse Relief Page 2

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