Publication 971 (Rev. April 2008) - Innocent Spouse Relief Page 2
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23taxes, state income taxes, child or spousal support pay-
How To Request Relief
ments, or a federal nontax debt, such as a student loan. If
you are an injured spouse, you may be entitled to receive a
refund of your share of the overpayment. For more infor-
File Form 8857 to ask the IRS for the types of relief
mation, get Form 8379, Injured Spouse Allocation.
discussed in this publication. If you are requesting relief for
more than three tax years, you must file an additional Form
8857.
Comments and suggestions. We welcome your com-
The IRS will review your Form 8857 and let you know if
ments about this publication and your suggestions for
you qualify.
future editions.
A completed Form 8857 is shown later.
You can write to us at the following address:
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. (The asterisk
date on which the IRS first attempted to collect the tax from
you after July 22, 1998. (But see the Caution below for an
must be included in the address.) Please put “Publications
exception.) For this reason, do not delay filing because you
Comment” on the subject line. Although we cannot re-
do not have all the documentation.
spond individually to each email, we do appreciate your
Collection activities that may start the 2-year period are:
feedback and will consider your comments as we revise
our tax products.
•
The IRS offset your income tax refund against an
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 until May
•
19, 2008, and receive a response within 10 days after your
The filing of a claim by the IRS in a court proceeding
request is received.
in which you were a party or the filing of a claim in a
proceeding that involves your property. This includes
the filing of a proof of claim in a bankruptcy proceed-
National Distribution Center
ing.
P.O. Box 8903
•
The filing of a suit by the United States against you
Bloomington, IL 61702-8903
to collect the joint liability.
•
The issuance of a section 6330 notice, which notifies
After May 19, 2008, use the following address:
you of the IRS’ intent to levy and your right to a
collection due process (CDP) hearing. The collec-
Internal Revenue Service
tion-related notices include, but are not limited to,
1201 N. Mitsubishi Motorway
Letter 11 and Letter 1058.
Bloomington, IL 61704-6613
If you are requesting relief based on community
!
property laws, a different filing deadline applies.
Questions about innocent spouse relief.
For details, see Community Property Laws, later.
CAUTION
The IRS can help you with your request for inno-
cent spouse relief. If you are working with an IRS
employee, you can ask that employee, or you can
Form 8857 filed by or on behalf of a decedent. An
call 866-897-4270.
executor (including any other duly appointed representa-
tive) may pursue a Form 8857 filed during the decedent’s
lifetime. An executor (including any other duly appointed
Useful Items
representative) may also file Form 8857 as long as the
You may want to see:
decedent satisfied the eligibility requirements while alive.
For purposes of separation of liability relief (discussed
Forms (and instructions)
later), the decedent’s marital status is determined on the
❏ 8857 Request for Innocent Spouse Relief
earlier of the date relief was requested or the date of death.
Page 2
Publication 971 (April 2008)
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