Publication 971 - Innocent Spouse Relief - Internal Revenue Service Page 11
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24Part IV
3. Janie believes she meets the fourth condition. She
believes it would be unfair to be held liable for the tax
because she did not benefit from the award. Joe
Line 14. Because she was not involved in preparing the
spent it on personal items for his use only.
return, she checks the box, “You were not involved in
preparing the returns.”
Because Janie believes she qualifies for innocent spouse
relief, she first completes Part I of Form 8857 to determine
if she should file the form. In Part I, she makes all entries
Line 15. She checks the box, “You did not know anything
under the Tax Year 1 column because she is requesting
was incorrect or missing” because she did not know that
relief for only one year.
Joe had received a $5,000 award. She explains this in the
space provided.
Part I
Line 16. She checks the box, “You knew that person had
Line 1. She enters “2007” on line 1 because this is the tax
income” because she knew Joe had income from wages.
year for which she is requesting relief.
She also lists Joe’s income. Under “Type of Income” she
Line 2. She checks the box because she wants a refund.
enters “wages.” Under “Who paid it to that person,” she
enters the name of Joe’s employer, “Allied.” Under “Tax
Note. Because the IRS used her individual refund to
Year 1” she enters the amount of Joe’s wages, “$40,000.”
pay the tax owed on the joint tax return, she does not need
Because she is only requesting relief for one tax year, she
to provide proof of payment.
leaves the entry spaces for “Tax Year 2” and “Tax Year 3”
blank.
Line 3. She checks the “No” box because the IRS did not
use her share of a joint refund to pay Joe’s past-due debts.
Line 17. She checks the “No” box because she did not
know any amount was owed to the IRS when the 2007
Line 4. She checks the “Yes” box because she filed a joint
return was signed.
tax return for tax year 2007.
Line 5. She skips this line because she checked the “Yes”
Line 18. She checks the “No” box because, when the
box on line 4.
return was signed, she was not having financial problems.
Part II
Line 19. She checks the box, “You were not involved in
handling money for the household” because Joe handled
Line 6. She enters her name, address, social security
all the money for the household. She provides additional
number, county, and best daytime phone number.
information in the space provided.
Part III
Line 20. She checks the “No” box because Joe has never
Line 7. She enters Joe’s name, address, social security
transferred money or property to her.
number, and best daytime phone number.
Part V
Line 8. She checks the “divorced since” box and enters
the date she was divorced as “05/13/2009.” She attaches a
Line 21. She enters the number “1” on both the line for
copy of her entire divorce decree (not Illustrated) to the
form.
“Adults” and the line for “Children” because her current
household consists of herself and her son.
Line 9. She checks the box for “High school diploma,
equivalent, or less,” because she had completed high
Line 22. She enters her average monthly income for her
school when her 2007 joint tax return was filed.
entire household.
Line 10. She checks the “No” box because she was not a
Line 23. She lists her assets, which are $500 for the fair
victim of spousal abuse or domestic violence.
market value of a car, $450 in her checking account, and
Line 11. She checks the “No” box because neither she nor
$100 in her savings account.
Joe incurred any large expenses during the year for which
she wants relief.
Signing and mailing Form 8857. Janie signs and dates
the form. She attaches the copy of her divorce decree (not
Line 12. She checks the “Yes” box because she signed
illustrated) required by line 8. Finally, she sends the form to
the 2007 joint tax return.
the IRS address or fax number shown in the instructions
for Form 8857.
Line 13. She checks the “No” box because she did not
have a mental or physical condition when the return was
filed and does not have one now.
Publication 971 (September 2011)
Page 11
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