Form 8857 - Request For Innocent Spouse Relief Instructions printable pdf download

Form 8857 (Rev. 12-98)

Page

General Instructions

You must file Form 8857 no later than 2 years after

the first IRS attempt to collect the tax from you.

A Change To Note

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

the first IRS attempt to collect the tax from you that

The Internal Revenue Service (IRS) Restructuring and

occurs after July 22, 1998. Examples of attempts to

Reform Act of 1998 made it easier to be relieved from

collect the tax from you include garnishment of your

liability of tax related to your spouse (or former

wages or a notice of intent to levy against your wages

spouse). You can now request innocent spouse relief

or property you own.

for an understatement of tax no matter how small the

amount. If you are divorced, separated, or no longer

Where to file. Do not file Form 8857 with your tax

living with your spouse, you may now request

return. Instead, see below.

separation of liability between you and your spouse (or

former spouse) for an understatement of tax on a joint

IF . . .

THEN file Form 8857 with . . .

return. Also, the IRS will consider your request for

You are meeting with an

That IRS employee.

equitable relief in situations where it would be unfair to

IRS employee for an

hold you liable for tax that should be paid only by your

examination, examination

spouse (or former spouse).

appeal, or collection,

The new law applies to any tax liability arising after

July 22, 1998, or any tax liability that was unpaid as of

You received an IRS

The IRS employee named in the

that date. For relief of liability for amounts that were

notice of deficiency, and

notice. Attach a copy of the

paid as of that date, check the box on line 4 and

the 90-day period

notice.

specified in the notice

attach the requested statement.

has not expired,*

Purpose of Form

None of the situations

Internal Revenue Service Center

above apply to you,

Cincinnati, OH 45999-0857

Use Form 8857 to request relief from liability for tax,

plus related penalties and interest, that you believe

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

should be paid only by your spouse (or former

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

spouse). You generally must have filed a joint return for

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

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

why you filed Form 8857, in your petition to the Tax Court. The time for filing

Community Property Laws on page 3). The IRS will

with the Tax Court is not extended while the IRS is considering your request.

evaluate your request and tell you if you qualify.

You may be allowed one or more of these three

Tax Court Review of Request

types of relief:

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

Separation of liability (see page 3),

request for innocent spouse relief or separation of

Innocent spouse relief (see page 4), or

liability (but not equitable relief) if:

Equitable relief (see page 4).

The IRS sends you a determination notice denying,

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

Attach a statement to Form 8857 explaining why you

qualify for relief. Complete the statement using the

You do not receive a determination notice from the

best information you have available. The IRS will ask

IRS within 6 months from the date you filed Form

you for additional information if needed, or you may

8857.

provide additional information at any time.

You may petition the Tax Court to review your case

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

Additional Information

on the date the IRS mails you a determination notice.

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

See Pub. 971 for more details.

review your request.

When and Where To File

Joint and Several Liability

When to file. Generally, you should file Form 8857 as

Generally, joint and several liability applies to all joint

soon as you become aware of an unpaid tax liability

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

that you believe should be paid only by your spouse

former spouse) are liable for any underpayment of tax

(or former spouse). The following are some of the ways

(tax shown on a return but not paid) plus any

you may become aware of such a liability.

understatement of tax (defined next) that may

The IRS has examined your tax return.

become due later. This is true even if a divorce decree

The IRS sends you a notice.

states that your former spouse will be responsible for

any amounts due on previously filed joint returns. Form

8857 allows you to request that joint and several

liability not apply to part or all of any unpaid tax.

Form 8857 - Request For Innocent Spouse Relief Instructions

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