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

Form 8857 (Rev. 10-99)

Page

Part III—Innocent Spouse Relief

You should request separation of liability or innocent

spouse relief for any understatement of tax if you are

You may be allowed innocent spouse relief only if all of

eligible. The IRS will consider equitable relief for any

the following apply.

understatement of tax if it determines that innocent

● You filed a joint return for the year(s) entered on

spouse relief and separation of liability do not apply.

line 1.

Equitable relief is generally available only for liabilities

● There is an understatement of tax on the return(s)

that are unpaid. However, you may be able to receive a

that is due to erroneous items (defined below) of the

refund of:

person listed on line 2.

● Amounts paid after July 22, 1998, and before April

● You can show that when you signed the return(s)

16, 1999, and

you did not know and had no reason to know that the

● Certain installment payments made after you file

understatement of tax existed (or the extent to which

Form 8857.

the understatement existed).

For additional information on equitable relief, see

● Taking into account all the facts and circumstances,

Pub. 971 and Notice 98-61, 1998-51 I.R.B. 13.

it would be unfair to hold you liable for the

understatement of tax.

Requesting Equitable Relief

You must attach an explanation of why you believe it

Erroneous Items

would be unfair to hold you liable for the tax instead of

Any income, deduction, credit, or basis is an erroneous

the person listed on line 2. If you are attaching a

item if it is omitted from or incorrectly reported on the

statement for separation of liability or innocent spouse

joint return.

relief, only include any additional information you

believe supports your request for equitable relief.

Partial Innocent Spouse Relief

If you knew about any of the erroneous items, but not

Privacy Act and Paperwork Reduction Act Notice.

the full extent of the item(s), you may be allowed relief

We ask for the information on this form to carry out

for the part of the understatement you did not know

the Internal Revenue laws of the United States. We

about. Explain in the statement you attach to Form

need it to determine the amount of liability, if any, of

8857 how much you knew and why you did not know,

which you may be relieved. Internal Revenue Code

and had no reason to know, the full extent of the

section 6015 allows relief from liability. If you request

item(s).

relief of liability, you must give us the information

requested on this form. Code section 6109 requires

Requesting Innocent Spouse Relief

you to provide your social security number. Routine

You must attach a statement to Form 8857

uses of this information include giving it to the

explaining why you believe you qualify. The statement

Department of Justice for civil and criminal litigation,

will vary depending on your circumstances, but should

and to cities, states, and the District of Columbia for

include all of the following.

use in administering their tax laws. If you do not

● The amount of the understatement of tax for which

provide all the information in a timely manner, we may

not be able to process your request.

you are liable and are seeking relief.

● The amount and a detailed description of each

You are not required to provide the information

requested on a form that is subject to the Paperwork

erroneous item, including why you had no reason to

Reduction Act unless the form displays a valid OMB

know about the item or the extent to which you knew

control number. Books or records relating to a form or

about the item.

its instructions must be retained as long as their

● Why you believe it would be unfair to hold you liable

contents may become material in the administration of

for the understatement of tax.

any Internal Revenue law. Generally, tax returns and

For relief of liability of amounts paid as of July 22,

return information are confidential, as required by Code

1998, check the “Yes” box on line 8 and attach the

section 6103.

statement as described above. See Pub. 971 for

The time needed to complete and file this form will

details.

vary depending on individual circumstances. The

estimated average time is: Learning about the law or

Part IV—Equitable Relief

the form, 17 min.; Preparing the form, 22 min.; and

You may be allowed equitable relief if, taking into

Copying, assembling, and sending the form to the

account all the facts and circumstances, the IRS

IRS, 20 min.

determines you should not be held liable for any

If you have comments concerning the accuracy of

understatement or underpayment of tax.

this time estimate or suggestions for making this form

Equitable relief generally applies only to:

simpler, we would be happy to hear from you. You can

● An underpayment of tax, or

write to the Tax Forms Committee, Western Area

Distribution Center, Rancho Cordova, CA 95743-0001.

● Part or all of any understatement of tax that does

DO NOT send the form to this address. Instead, see

not qualify for both separation of liability and innocent

Where To File on page 2.

spouse relief.

Form 8857 - Request For Innocent Spouse Relief Page 4

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