Form 8857 (Rev. February 2004) -Request For Innocent Spouse Relief Page 3
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Form 8857 (Rev. 2-2004)
Page
Community Property Laws
Specific Instructions
Generally, you must follow community property laws when
Foreign address. Enter the information in the following
filing a tax return if you are married and live in a community
order: City, province or state, and country. Follow the
property state. Community property states are: Arizona,
country’s practice for entering the postal code. Do not
California, Idaho, Louisiana, Nevada, New Mexico, Texas,
abbreviate the country name.
Washington, and Wisconsin. Generally, community property
laws provide that you and your spouse are both entitled to
Part I
one-half of your total community income and expenses. If
Name. Enter your current name. If your current name is
you and your spouse filed a joint return in a community
different from your name as shown on your tax return for any
property state, you are both jointly and severally liable for the
year for which you are requesting relief, enter it in
total liability on the return. If you request relief from joint and
parentheses after your current name. For example, enter
several liability, state community property laws are not taken
“Jane Maple (formerly Jane Oak).”
into account in determining whether an item belongs to you
P.O. box. Enter your box number only if your post office
or your spouse or former spouse.
does not deliver mail to your home.
If you and your spouse filed separate returns, each of you
must report one-half of your total community income and
Spousal Notification
expenses on your separate returns. See Pub. 555,
Community Property, for details.
The law requires the IRS to inform your spouse or former
If you were married and filed a separate return in a
spouse of the request for relief from liability. The IRS is also
community property state and are now liable for an
required to allow your spouse or former spouse to provide
underpayment or understatement of tax, you have two ways
information that may assist in determining the amount of
to get relief.
relief from liability. The IRS will not provide information to
your spouse or former spouse that could infringe on your
1. Relief from liability arising from community property
privacy. The IRS will not provide your current name, address,
law. You are not responsible for the tax related to an item of
information about your employer, phone number, or any other
community income if all the following conditions exist.
information that does not relate to making a determination
● You did not file a joint return for the tax year.
about your request for relief from liability.
● You did not include the item in gross income on your
separate return.
Victim of Domestic Abuse
● Under Internal Revenue Code section 879(a), the item was
If you have been a victim of domestic abuse and fear that
income that belonged to your spouse or former spouse. For
filing a request for relief of liability will result in retaliation,
details, see Community Property Laws in Pub. 971.
check the box in Part I. Checking this box will alert us to the
● You establish that you did not know of, and had no reason
sensitivity of your situation. It does not grant you special
to know of, that item.
consideration when we make our decision. However,
● Under all facts and circumstances, it would not be fair to
evidence of abuse is one factor that the IRS may consider
include the item in your gross income.
for certain types of relief. You should fully explain to us your
concerns in the statement attached to your request.
If you meet the above conditions, write “Innocent Spouse
Relief Under IRC 66(c)” across the top of Form 8857.
Part II
Complete Parts I, II, and IV. Attach a statement to the form
explaining why you believe you qualify for relief.
Line 1
You must file Form 8857 no later than 6 months before the
Enter the tax year(s) for which you have an understatement
expiration of the period of limitations on assessment
or underpayment. Do not enter any year(s) that the IRS used
(including extensions) against your spouse or former spouse
your refund to offset the understatement or underpayment.
for the tax year for which you are requesting relief. However,
Example. You were due a refund for tax year 2002 on your
if the IRS begins an examination of your return during that
single return but the IRS applied the refund to unpaid joint
6-month period, the latest time for requesting relief is 30
taxes for tax year 2000. You enter “2000” on line 1.
days after the examination begins.
2. Equitable relief. If you do not qualify for the relief
Line 2
described above and are now liable for an underpayment or
Enter the current name and SSN of the person to whom you
understatement of tax you believe should be paid only by
were married at the end of the year(s) listed on line 1. If the
your spouse or former spouse, you may request equitable
name of the person shown on that year’s tax return(s) is
relief (see the instructions for Part V).
different from the current name, enter it in parentheses after
the current name. For example, enter “Jane Maple (formerly
Tax Court Review of Request
Jane Oak).” Also enter the current address and phone
You may petition (ask) the Tax Court to review your request
number if you know it.
for relief if:
P.O. box. Enter the box number only if:
● The IRS sends you a final determination notice regarding
● You do not know the street address or
your request for relief or
● The post office does not deliver mail to the street address.
● You do not receive a final determination notice from
the IRS within 6 months from the date you filed
Part III—Separation of Liability
Form 8857.
You may request separation of liability for any
The petition must be made no later than the 90th day after
understatement of tax shown on the joint return(s) you filed
the date the IRS mails you a final determination notice. If you
with the person listed on line 2 if that person died or you and
do not file a petition, or if you file it late, the Tax Court
that person:
cannot review your request for relief. See Pub. 971 for details
on petitioning the Tax Court.
● Are divorced, or
● Are legally separated, or
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