Fillable Form 8857 - Request For Innocent Spouse Relief printable pdf download

8857

Request for Innocent Spouse Relief

Form

OMB No. 1545-1596

(Rev. September 2010)

Department of the Treasury

See separate instructions.

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Internal Revenue Service (99)

Important things you should know

• Do not file this form with your tax return. See Where To File in the instructions.

• Answer all the questions on this form that apply, attach any necessary documentation, and sign on page 4. Do not delay

filing this form because of missing documentation. See instructions.

• By law, the IRS must contact the person who was your spouse for the years you want relief. There are no exceptions,

even for victims of spousal abuse or domestic violence. Your personal information (such as your current name, address,

and employer) will be protected. However, if you petition the Tax Court, your personal information may be released,

unless you ask the Tax Court to withhold it. See instructions for details.

• If you need help, see How To Get Help in the instructions.

Should you file this form? You must complete this part for each tax year.

Part I

Tax Year 1

Tax Year 2 Tax Year 3*

Enter each tax year you want relief. It is important to enter the correct year. For example,

if the IRS used your 2009 income tax refund to pay a 2007 tax amount you jointly owed,

enter tax year 2007, not tax year 2009 .

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Caution. The IRS generally cannot collect the amount you owe until your request for each

year is resolved. However, the time the IRS has to collect is extended. See Collection

Statute of Limitations on page 3 of the instructions.

Check the box for each year you would like a refund if you qualify for relief. You may

be required to provide proof of payment. See instructions .

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Did the IRS use your share of the joint refund to pay any of the following past-due

Yes

debts of your spouse: federal tax, state income tax, child support, spousal support, or

federal non-tax debt such as a student loan?

• If “Yes,” stop here; do not file this form for that tax year. Instead, file Form 8379, Injured

Spouse Allocation. See instructions.

• If “No,” go to line 4

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Was a return claiming married filing jointly status filed for the tax year listed on line 1?

See instructions.

• If “Yes,” skip line 5 and go to line 6.

• If “No,” go to line 5

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If a joint return for that tax year was not filed, were you a resident of Arizona,

California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin?

• If “Yes,” see Community Property Laws on page 2 of the instructions.

• If “No” on both lines 4 and 5, stop here. Do not file this form for that tax year .

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*If you want relief for more than 3 years, fill out

an additional form.

Tell us about yourself

Part II

Your social security number

Your current name (see instructions)

Your current mailing address (number and street).

Apt. no.

County

City, town or post office, state, and ZIP code. If a foreign address, see instructions.

Best daytime phone number

Tell us about you and your spouse for the tax years you want relief

Part III

Who was your spouse for the tax years you want relief? File a separate Form 8857 for tax years involving different spouses or

former spouses.

Social security number (if known)

That person’s current name

Current home address (number and street) (if known). If a P.O. box, see instructions.

Apt. no.

City, town or post office, state, and ZIP code. If a foreign address, see instructions.

Best daytime phone number

8857

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Form

(Rev. 9-2010)

Cat. No. 24647V

Form 8857 - Request For Innocent Spouse Relief

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