Publication 971 - Instructions Innocent Spouse Relief Forms

Married persons who did not file joint returns in commu-

believe only your spouse or former spouse should be held

nity property states may also qualify for relief. See Com-

liable. The following are some of the ways you may be-

munity Property Laws, later.

come aware of such a liability.

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What this publication does not cover. This publication

The IRS is examining your tax return and proposing

does not discuss filing an injured spouse claim. You are

a deficiency.

an injured spouse if your share of the overpayment shown

•

The IRS sends you a notice.

on your joint return was, or is expected to be, applied

against your spouse’s past-due federal debts, state taxes,

You must file Form 8857 no later than 2 years after the

or child or spousal support payments. If you are an injured

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

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

you after July 22, 1998. Examples of attempts to collect the

share of the overpayment. For more information, get Form

tax from you are garnishment of your wages and applying

8379, Injured Spouse Claim and Allocation.

your refund in a later year to the tax due.

Comments and suggestions. We welcome your com-

ments about this publication and your suggestions for

IRS spousal notification. The IRS informs your spouse

future editions.

(or former spouse) if you request relief from joint and

You can e-mail us while visiting our web site at

several liability on a joint return, and allows your spouse (or

former spouse) to participate in the determination of the

You can write to us at the following address:

amount of relief from liability. The IRS must also inform

Internal Revenue Service

your spouse of its preliminary and final determination re-

Individual Forms and Publications Branch

garding your request for relief.

W:CAR:MP:T:I

1111 Constitution Ave. NW

Form 8857 filed by or on behalf of a decedent. An

Washington, DC 20224

executor (including any other duly appointed representa-

tive) may pursue a Form 8857 filed during the decedent’s

We respond to many letters by telephone. Therefore, it

lifetime. An executor (including any other duly appointed

would be helpful if you would include your daytime phone

representative) may also file Form 8857 as long as the

number, including the area code, in your correspondence.

decedent had satisfied the eligibility requirements while

alive. For purposes of relief by separation of liability (dis-

cussed later), the decedent’s marital status is determined

Useful Items

on the earlier of the date relief was requested or the date of

You may want to see:

death.

Forms (and instructions)

Situations in which you are not entitled to relief. You

8857 Request for Innocent Spouse Relief

are not entitled to innocent spouse relief for any tax year to

which the following situations apply.

12510 Questionnaire for Requesting Spouse

1) A court of competent jurisdiction has issued a final

decision on your tax liability in a prior proceeding and

How To Request Relief

innocent spouse relief was an issue in that proceed-

ing, or you meaningfully participated in that proceed-

ing and could have requested innocent spouse relief.

File Form 8857 or similar statement signed under penalties

of perjury to ask the IRS for the types of relief discussed in

2) You entered into an offer in compromise with the

this publication. You only need to file one Form 8857 even

IRS.

if you are requesting relief for more than one tax year.

3) You entered into a closing agreement with the IRS

You must attach a statement to Form 8857 explaining

that disposed of the same liability for which you want

why you believe you qualify for relief. You must also pro-

to claim relief.

vide certain information for each type of relief you are

requesting. See the instructions for Form 8857 for more

Exception for agreements relating to TEFRA part-

information.

nership proceedings. The unavailability of relief in (3)

You can help the processing of your request by com-

does not apply to an agreement relating to partnership

pleting Form 12510, Questionnaire for Requesting

items that you entered into while you were a party to a

Spouse, and attaching it to Form 8857. To get Form

TEFRA partnership proceeding. (TEFRA is an acronym

12510, go to or call 1 –800 –TAX – FORM

that refers to the “Tax Equity and Fiscal Responsibility Act

(1 – 800 –829 – 3676).

of 1992” that prescribed the tax treatment of partnership

The IRS will review your Form 8857, figure the under-

items.) However, (3) will apply to the extent explained

statement or underpayment of tax and related interest and

below.

penalties, and let you know if you qualify.

A completed Form 8857 is shown later.

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If you entered into a closing agreement pertaining to

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

tax, penalty, or interest relating to adjustments to

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

partnership items, at a time when you were not a

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Publication 971 - Instructions Innocent Spouse Relief Forms - 2003 Page 2

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