Form 8857 - Request For Innocent Spouse Relief Instructions (Page 2 of 3) in pdf

Form 8857 (Rev. 12-98)

Page

Understatement of Tax

Line 2—Information About Your Spouse (or

Former Spouse)

An understatement of tax, or deficiency, is generally

the difference between the total amount of tax that the

Enter the current name and social security number

IRS determines should have been shown on the return,

(SSN) of the person to whom you were married at the

and the amount that actually was shown on the return.

end of the year(s) listed on line 1. If the name of your

Example. You and your spouse (or former spouse)

spouse (or former spouse) shown on that year’s tax

file a joint return showing $5,000 of tax, which was

return(s) is different from the current name, enter it in

fully paid. The IRS later audits the return and finds

parentheses after the current name. For example: Jane

$10,000 of income that your spouse earned but did

Maple (formerly Jane Oak). Enter the current address

not report. With the additional income, the total tax

and phone number if you know it.

becomes $6,500. You and your spouse are both liable

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

for the $1,500 understatement of tax.

address only if you do not know the street address.

Foreign address. Enter the information as explained

Underpayment of Tax

under Your Current Home Address.

An underpayment is tax that is properly shown on the

Note: The IRS is required to inform your spouse (or

return, but has not been paid.

former spouse) if you request separation of liability or

Example. You filed a joint return that properly

innocent spouse relief, and to allow your spouse (or

reflects your income and deductions, but showed an

former spouse) to participate in the determination of

unpaid balance due of $5,000. You and your spouse

the amount of relief from liability.

were getting divorced. You gave your spouse $2,500

Line 3—Separation of Liability

and your spouse promised to pay the full $5,000, but

did not. You and your spouse are both liable for the

If you filed a joint return for the year(s) entered on line

$5,000 underpayment of tax.

1, you may be able to separate liability for any

understatement of tax on the return(s) between you

Community Property Laws

and your spouse (or former spouse). Generally, you

You must generally follow community property laws

can request to do so if you and that person:

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

Are no longer married, or

community property state. Community property states

Are legally separated, or

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

Have lived apart at all times during the 12-month

Mexico, Texas, Washington, and Wisconsin. Generally,

period prior to the date you file Form 8857.

community property laws require you to allocate

Note: A widow or widower is considered no longer

community income and expenses equally between

married.

both spouses. However, state community property

laws are not taken into account in determining whether

Requesting Separation of Liability

an item belongs to you or to your spouse (or former

spouse) for purposes of requesting any relief from

Check the box on line 3 and attach a statement to

liability.

Form 8857. Show the total amount of the

understatement of tax. For each item that resulted in

Note: If you were married and filed a separate return

an understatement of tax, explain whether the item is

in a community property state and are now liable for an

attributable to you, your spouse (or former spouse), or

underpayment or understatement of tax you believe

both of you. For example, unreported income earned

should be paid only by your spouse (or former spouse),

by your spouse (or former spouse), plus any related

you may be allowed equitable relief.

self-employment tax, would be allocated to that

person. An overstated deduction of home mortgage

Specific Instructions

interest on a home you owned jointly that was paid

Your Current Home Address

from a joint checking account would generally be

allocated equally between both of you. See Pub. 971

Foreign address. Enter the information in the following

for more details.

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

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

country’s practice for entering the postal code. Please

you knew about any item that would result in part or all

do not abbreviate the country name.

of the understatement, then your request will not apply

to that part of the understatement.

Line 1

If you want to request relief for more than one tax year,

you only need to file one Form 8857. If you are filing

Form 8857 for multiple years, clearly indicate in the

statement(s) you attach the type(s) of relief you are

requesting for each year.

Form 8857 - Request For Innocent Spouse Relief Instructions Page 2

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