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Speciﬁ c Instructions, continued

that may assist in determining the amount of relief from

Part IV – Innocent Spouse Relief

liability. DRS will not provide information to your spouse or

You may be allowed innocent spouse relief if all of the

former spouse that could infringe on your privacy. DRS will

following apply:

not provide your new name, address, information about your

• You ﬁ led a joint return for the year(s) entered on Line 1;

employer, phone number, or any other information that does

• There is an understatement of tax on the return(s) due to

not relate to making a determination about your request for

erroneous items of the person listed on Line 2;

relief from liability.

• You can show that when you signed the return(s) you did

not know and had no reason to know the understatement

Part II

of tax existed (or the extent to which the understatement

Line 1: Enter the taxable year(s) for which you have an

existed); and

understatement or underpayment. Do not enter any year(s)

• Taking into account all the facts and circumstances, it would

that DRS used your refund to offset the understatement or

be unfair to hold you liable for the understatement of tax.

underpayment.

Erroneous Items

Example: You were due a refund for taxable year 2013 on

Any income, deduction, or credit is an erroneous item if it is

your single return but DRS applied the refund to unpaid

omitted from or incorrectly reported on the joint return.

joint taxes for taxable year 2012. You enter “2012” on

Partial Innocent Spouse Relief

Line 1.

If you knew about any of the erroneous items, but did not

Line 2: Enter the current name and SSN of the person to

know the full extent of the item(s), you may be allowed

whom you were married as of the end of the taxable year(s)

relief for the part of the understatement you did not

listed on Line 1. If the name of the person shown on that

know about. Explain in your statement attached to Form

year’s tax return(s) is different from the current name, enter

CT- 8857 how much you knew and why you did not know, and

it in parentheses after the current name. For example, enter

had no reason to know, the full extent of the item(s).

“Jane Maple (formerly Jane Oak).” Also enter the current

How to Request Innocent Spouse Relief

home address and daytime telephone number if you know it.

Attach a statement to Form CT-8857 of why you believe

you qualify. The statement will vary depending on your

Part III – Separation of Liability

circumstances, but should include all of the following:

You may request separation of liability for any understatement

• The amount of the understatement of tax for which you are

of tax shown on the joint return(s) you ﬁ led with the person

liable and are seeking relief;

listed on Line 2 if that person died or you and that person:

• The amount and a detailed description of each erroneous

• Are divorced;

item, including why you had no reason to know about the

item or the extent to which you knew about the item; and

• Are legally separated; or

• Why you believe it would be unfair to hold you liable for

• Have lived apart at all times during the 12-month period

the understatement of tax.

prior to the date you ﬁ le Form CT-8857.

Separation of liability applies only to amounts owed that are

Part V – Equitable Relief

not paid. DRS will not issue you a refund of amounts already

paid.

You may be allowed equitable relief if, taking into account all

the facts and circumstances, DRS determines you should not

How to Request Separation of Liability

be held liable for any understatement or underpayment of tax.

Attach a statement to Form CT-8857 that shows the total

Equitable relief generally applies only to:

amount of the understatement of tax. For each item that

resulted in an understatement of tax, explain whether the item

• An underpayment of tax; or

is attributable to you, the person listed on Line 2, or both of

• Part or all of any understatement of tax that does not qualify

you. For example, unreported income earned by the person

for both separation of liability and innocent spouse relief.

listed on Line 2 would be allocated to that person.

You should request separation of liability or innocent spouse

relief for any understatement of tax if you are eligible. DRS

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

will consider equitable relief for any understatement of tax if

knew about any item that resulted in part or all of the

it determines innocent spouse relief and separation of liability

understatement, then your request will not apply to that

do not apply.

part of the understatement.

Form CT-8857 (Rev. 01/15)

Page 7 of 8

Form Ct-8857 - Request For Innocent Spouse Relief - Connecticut Department Of Revenue Page 7

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