Publication 971 - Innocent Spouse Relief - Internal Revenue Service (Page 2 of 24) in pdf

Useful Items

Married persons who did not file joint returns, but who

live in community property states, may also qualify for

You may want to see:

relief. See

Community Property

Laws, later.

Publications

This publication explains these types of relief, who may

qualify for them, and how to get them. You can also use the

504

Divorced or Separated Individuals

Innocent Spouse Tax Relief Eligibility Explorer at

IRS.gov

555

Community Property

by entering “Innocent Spouse” in the search box.

556

Examination of Returns, Appeal Rights, and

Claims for Refund

What this publication does not cover. This publication

does not discuss injured spouse relief. You are an in-

594

The IRS Collection Process

jured spouse if your share of the overpayment shown on

your joint return was, or is expected to be, applied (offset)

Forms (and Instructions)

against your spouse’s legally enforceable past-due federal

8857 Request for Innocent Spouse Relief

taxes, state income taxes, state unemployment compen-

sation debts, child or spousal support payments, or a

federal nontax debt, such as a student loan. If you are an

How To Request Relief

injured spouse, you may be entitled to receive a refund of

your share of the overpayment. For more information, see

Form 8379, Injured Spouse

Allocation.

File Form 8857 to ask the IRS for the types of relief

discussed in this publication. If you are requesting relief for

more than three tax years, you must file an additional Form

Comments and suggestions. We welcome your com-

8857.

ments about this publication and your suggestions for

The IRS will review your Form 8857 and let you know if

future editions.

you qualify.

You can write to us at the following address:

A completed Form 8857 is shown later.

When to file Form 8857. You should file Form 8857 as

Internal Revenue Service

soon as you become aware of a tax liability for which you

Individual Forms and Publications Branch

believe only your spouse or former spouse should be held

SE:W:CAR:MP:T:I

responsible. The following are some of the ways you may

1111 Constitution Ave. NW, IR-6526

become aware of such a liability.

Washington, DC 20224

•

The IRS is examining your tax return and proposing

to increase your tax liability.

We respond to many letters by telephone. Therefore, it

•

The IRS sends you a notice.

would be helpful if you would include your daytime phone

number, including the area code, in your correspondence.

You must file Form 8857 no later than two years after the

You can email us at taxforms@irs.gov. Please put “Pub-

date on which the IRS first attempted to collect the tax from

lications Comment” on the subject line. You can also send

you that occurs after July 22, 1998. (But see the excep-

us comments from , select “Com-

tions below for different filing deadlines that apply.) For

ment on Tax Forms and Publications” under “Information

this reason, do not delay filing because you do not have all

about.”

the documentation.

Although we cannot respond individually to each email,

Collection activities that may start the 2-year period are:

we do appreciate your feedback and will consider your

•

The IRS offset your income tax refund against an

comments as we revise our tax products.

amount you owed on a joint return for another year

Ordering forms and publications. Visit

and the IRS informed you about your right to file

formspubs

to download forms and publications, call

Form 8857.

1-800-829-3676, or write to the address below and receive

•

The filing of a claim by the IRS in a court proceeding

a response within 10 days after your request is received.

in which you were a party or the filing of a claim in a

proceeding that involves your property. This includes

Internal Revenue Service

the filing of a proof of claim in a bankruptcy proceed-

1201 N. Mitsubishi Motorway

ing.

Bloomington, IL 61705-6613

•

The filing of a suit by the United States against you

to collect the joint liability.

Questions about innocent spouse relief.

•

The issuance of a section 6330 notice, which notifies

The IRS can help you with your request for inno-

you of the IRS’ intent to levy and your right to a

cent spouse relief. If you are working with an IRS

collection due process (CDP) hearing. The collec-

employee, you can ask that employee, or you can

tion-related notices include, but are not limited to,

call 866-897-4270.

Letter 11 and Letter 1058.

Page 2

Publication 971 (September 2011)

Publication 971 - Innocent Spouse Relief - Internal Revenue Service Page 2

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