Form 8857 (Rev. February 2004) -Request For Innocent Spouse Relief Page 4
Download a blank fillable Form 8857 (Rev. February 2004) -Request For Innocent Spouse Relief in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8857 (Rev. February 2004) -Request For Innocent Spouse Relief with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
44
Form 8857 (Rev. 2-2004)
Page
● Have lived apart at all times during the 12-month period
● Part or all of any understatement of tax that does not
prior to the date you file Form 8857.
qualify for separation of liability, innocent spouse relief, or
relief from liability arising from community property law.
See Pub. 504, Divorced or Separated Individuals, for
details on divorce and separation.
You should request separation of liability, innocent spouse
relief, or relief from liability arising from community property
Separation of liability applies only to amounts owed that
law for any understatement of tax, if you are eligible. The IRS
are not paid. The IRS cannot give you a refund of amounts
will consider equitable relief for any understatement of tax if
already paid.
it determines that the type of relief you requested does not
Requesting separation of liability. You must attach a
apply.
statement to Form 8857. Show the total amount of the
Refunds. Equitable relief is generally available only for
understatement of tax. For each item that resulted in an
amounts owed that are not paid. However, you may be
understatement of tax, explain whether the item is
eligible for a refund of:
attributable to you, the person listed on line 2, or both of
● Separate payments you made after July 22, 1998, on an
you. For example, unreported income earned by the person
listed on line 2, plus any related self-employment tax, would
underpayment of tax, or
be allocated to that person. See Pub. 971 for more details.
● Certain installment payments you made on an
Exception. If, at the time you signed the joint return, you
understatement of tax after you filed Form 8857.
knew about any item that resulted in part or all of the
Limit on amount of refund. If you request relief within 3
understatement, then your request will not apply to that part
years after filing your return, the refund cannot be more than
of the understatement.
the part of the tax paid within the 3 years (plus any extension
of time for filing your return) before you filed your request for
Part IV—Innocent Spouse Relief
relief. If you request relief after the 3-year period, but within 2
years from the time you paid the tax, the refund cannot be
You may be allowed innocent spouse relief only if all of the
more than the tax you paid within the 2 years immediately
following apply.
before you filed your request for relief.
● You filed a joint return for the year(s) entered on line 1.
Additional information. For additional information on
● There is an understatement of tax on the return(s) that is
equitable relief, see Pub. 971 and Rev. Proc. 2003-61. You
due to erroneous items (defined below) of the person listed
can find Rev. Proc. 2003-61 on page 296 of Internal Revenue
on line 2.
Bulletin 2003-32 at
● You can show that when you signed the return(s) you did
Requesting equitable relief. You must attach an explanation
not know and had no reason to know that the
of why you believe it would be unfair to hold you liable for
understatement of tax existed (or the extent to which the
the tax instead of the person listed on line 2. If you are
understatement existed).
attaching a statement for separation of liability or innocent
● Taking into account all the facts and circumstances, it
spouse relief, only include any additional information you
would be unfair to hold you liable for the understatement of
believe supports your request for equitable relief.
tax.
Erroneous items. Any income, deduction, credit, or basis is
Privacy Act and Paperwork Reduction Act Notice. We ask for the
an erroneous item if it is omitted from or incorrectly reported
information on this form to carry out the Internal Revenue laws of the
United States. We need it to determine the amount of liability, if any,
on the joint return.
of which you may be relieved. Internal Revenue Code section 6015
Partial innocent spouse relief. If you knew about any of the
allows relief from liability. If you request relief of liability, you must
erroneous items, but not the full extent of the item(s), you
give us the information requested on this form. Code section 6109
may be allowed relief for the part of the understatement you
requires you to provide your social security number. Routine uses of
did not know about. Explain in the statement you attach to
this information include giving it to the Department of Justice for civil
Form 8857 how much you knew and why you did not know,
and criminal litigation, and to cities, states, and the District of
and had no reason to know, the full extent of the item(s).
Columbia for use in administering their tax laws. We may also
disclose this information to other countries under a tax treaty, or to
Requesting innocent spouse relief. You must attach a
Federal and state agencies to investigate and/or enforce Federal
statement to Form 8857 explaining why you believe you
nontax criminal laws. If you do not provide all the information in a
qualify. The statement will vary depending on your
timely manner, we may not be able to process your request.
circumstances, but should include all of the following.
You are not required to provide the information requested on a
● The amount of the understatement of tax for which you are
form that is subject to the Paperwork Reduction Act unless the form
liable and are seeking relief.
displays a valid OMB control number. Books or records relating to a
● The amount and a detailed description of each erroneous
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
item, including why you had no reason to know about the
law. Generally, tax returns and return information are confidential, as
item or the extent to which you knew about the item.
required by Code section 6103.
● Why you believe it would be unfair to hold you liable for
The time needed to complete and file this form will vary depending
the understatement of tax.
on individual circumstances. The estimated average time is:
For additional information on innocent spouse relief, see
Learning about the law or the form, 16 min.; Preparing the form,
Pub. 971.
22 min.; and Copying, assembling, and sending the form to the
IRS, 20 min.
Part V—Equitable Relief
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would be
You may be allowed equitable relief if, taking into account all
happy to hear from you. You can write to the Tax Products
the facts and circumstances, the IRS determines you should
Coordinating Committee, Western Area Distribution Center, Rancho
not be held liable for any understatement or underpayment
Cordova, CA 95743-0001. Do not send the form to this address.
of tax.
Instead, see Where To File on page 2.
Equitable relief generally applies only to:
● An underpayment of tax or
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 8857 - Request For Innocent Spouse Relief, Separation Of Liability, And Equitable Relief
Financial
Form Ct-8857 - Request For Innocent Spouse Relief (and Separation Of Liability And Equitable Relief)
Financial
Form Ct-8857 - Request For Innocent Spouse Relief (and Separation Of Liability And Equitable Relief)
Financial
Form Ct-8857 - Request For Innocent Spouse Relief (and Separation Of Liability And Equitable Relief)
Financial
Related Categories
Parent category: Financial