Fillable Form 8857 - Request For Innocent Spouse Relief (Page 3 of 4) in pdf

Form 8857 (Rev. 10-99)

Page

Joint and Several Liability

Part I

Generally, joint and several liability applies to all joint

Line 2

returns. This means that both you and your spouse (or

Enter the current name and SSN of the person to

former spouse) are liable for any underpayment of tax

whom you were married at the end of the year(s) listed

plus any understatement of tax that may become due

on line 1. If the name of the person shown on that

later. This is true even if a divorce decree states that

year’s tax return(s) is different from the current name,

your former spouse will be responsible for any

enter it in parentheses after the current name. For

amounts due on previously filed joint returns.

example, enter “Jane Maple (formerly Jane Oak).” Also

enter the current address and phone number if you

Community Property Laws

know it.

Generally, you must follow community property laws

P.O. box. Enter the box number instead of the street

when filing a tax return if you are married and live in a

address only if you do not know the street address.

community property state. Community property states

are: Arizona, California, Idaho, Louisiana, Nevada, New

Spousal Notification

Mexico, Texas, Washington, and Wisconsin. Generally,

The IRS will inform the person listed on line 2 of your

community property laws provide that you and your

request for relief, and allow the person listed on line 2

spouse are both entitled to one-half of your total

to participate in the determination of the amount of

community income and expenses. If you and your

relief from liability. The IRS will not inform the person

spouse filed separate returns, each of you must report

listed on line 2 of your current address. If your name

one-half of your total community income and expenses

has changed, the IRS will not inform the person listed

on your separate returns. See Pub. 555, Community

on line 2 of your new name.

Property, for details.

If you and your spouse filed a joint return in a

Part II—Separation of Liability

community property state, you are both jointly and

severally liable for the total liability on the return. If you

You may request separation of liability for any

request relief from joint and several liability, state

underpayment of tax shown on the joint return(s) you

community property laws are not taken into account in

filed with the person listed on line 2 if you and that

determining whether an item belongs to you or your

person:

spouse (or former spouse).

● Are no longer married, or

Note: If you were married and filed a separate return

● Are legally separated, or

in a community property state and are now liable for an

● Have lived apart at all times during the 12-month

underpayment or understatement of tax, you may

period prior to the date you file Form 8857.

request equitable relief if you believe it is unfair for you

See Pub. 504, Divorced or Separated Individuals, for

to be held liable for the unpaid tax.

details on divorce and separation.

Tax Court Review of Request

Separation of liability applies only to amounts owed

that are not paid. It cannot give you a refund of

You may petition (ask) the Tax Court to review your

amounts already paid.

request for innocent spouse relief or separation of

liability (but not equitable relief) if:

Requesting Separation of Liability

● The IRS sends you a determination notice denying,

You must attach a statement to Form 8857. Show

in whole or in part, your request for relief, or

the total amount of the understatement of tax. For

● You do not receive a determination notice from

each item that resulted in an understatement of tax,

the IRS within 6 months from the date you filed

explain whether the item is attributable to you, the

Form 8857.

person listed on line 2, or both of you. For example,

You may petition the Tax Court to review your case

unreported income earned by the person listed on

no later than the end of the 90-day period that begins

line 2, plus any related self-employment tax, would be

on the date the IRS mails you a determination notice.

allocated to that person. See Pub. 971 for more

See Pub. 971 for details on petitioning the Tax Court to

details.

review your request.

Exception. If, at the time you signed the joint return,

you knew about any item that resulted in part or all of

Specific Instructions

the understatement, then your request will not apply to

that part of the understatement.

Foreign address. Enter the information in the following

order: city, province or state, and country. Follow the

country’s practice for entering the postal code. Do not

abbreviate the country name.

Form 8857 - Request For Innocent Spouse Relief Page 3

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