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Form CT-8857 Instructions

General Instructions

Purpose

Attachment

Use Form CT-8857, Request for Innocent Spouse Relief

You must attach a statement to Form CT-8857 explaining

(And Separation of Liability and Equitable Relief), to request

why you qualify for relief. Complete the statement using the

relief from liability for tax, plus related penalties and interest,

best information you have available. Include your name and

for which you believe only your spouse or former spouse

Social Security Number (SSN) on the statement.

should be held liable. You must have ﬁ led a joint return for

If you are requesting relief for more than one taxable year,

the year(s) for which you are requesting relief. DRS will

you only need to ﬁ le one Form CT-8857. However, you must

evaluate your request and tell you if you qualify.

include a separate statement for each year. Clearly indicate

You may be allowed one or more of these three types of relief:

in the statement(s) the type(s) of relief you are requesting for

each year. You must provide certain information for each type

• Separation of liability;

of relief you are requesting. See the Speciﬁ c Instructions for

• Innocent spouse relief; or

Parts III, IV, and V for details on the information to include

• Equitable relief.

with your statement(s).

Any reference in this document to a spouse also refers

Generally, DRS will request additional information from you.

to a spouse in a same-sex marriage recognized under

You can help the processing of your request for relief by

Connecticut law.

attaching a copy of the information you submitted with your

request to the IRS. If you have been granted innocent spouse

Deﬁ nitions

relief by the IRS, attach a copy of your IRS Determination

Underpayment of Tax

Letter.

An underpayment is tax that is properly shown on your return

but has not been paid.

When to File

File Form CT-8857 as soon as you become aware of a

Example: Beth and Jack ﬁ led a joint return that properly

Connecticut income tax liability for which you believe only

reﬂ ects their income and credits, but showed an unpaid

your spouse or former spouse should be held liable. You may

balance of $400. Beth and Jack are getting divorced.

become aware of a liability if:

Beth gave Jack $200 and Jack promised to pay the full

$400, but did not. Beth and Jack are both liable for the

• DRS has examined your tax return and is proposing an

$400 tax not paid (underpayment).

understatement of tax; or

• DRS has sent you a notice.

Understatement of Tax

You must ﬁ le Form CT-8857 no later than two years after DRS

An understatement of tax, or deﬁ ciency, is the difference

ﬁ rst began collection activity against you.

between the total amount of tax that DRS determines should

Examples of attempts to collect the tax from you are

have been shown on the Connecticut income tax return and

garnishment of your wages or applying your income tax

the amount actually shown on the return.

refund to the tax due.

Example: Mary and Matt ﬁ led a joint return showing $400

of tax due which they fully paid. DRS later audits their

Where to File

return and ﬁ nds $4,000 of income that Mary earned but

Mail Form CT-8857 and your statement (if applicable) to:

did not report. This understatement results in an additional

Department of Revenue Services

$180 in tax. Mary and Matt are both liable for the additional

Audit Division - Income Tax Audit

tax (understatement) due to Mary’s unreported income.

25 Sigourney St Ste 2

Joint and Several Liability

Hartford CT 06106-5032

Generally, joint and several liability applies to all joint returns.

Do not ﬁ le Form CT-8857 with your tax return.

This means both you and your spouse or former spouse are

jointly and individually responsible for any underpayment of

Part I

tax plus any understatement of tax that may become due

Enter your current name. If your current name is different

later. This is true even if a divorce decree states your former

from your name as shown on your tax return for any year for

spouse is responsible for any amounts due on previously-

which you are requesting relief, enter it in parentheses after

ﬁ led joint returns.

your current name. For example, enter “Jane Maple (formerly

If you have both an underpayment and understatement of

Jane Oak).”

tax, you may have to request different types of relief. If you

Spousal Notiﬁ cation

have an underpayment of tax, you may only request equitable

relief. Complete Parts III and IV to see which type(s) of relief

The law requires DRS to inform your spouse or former spouse

you can request for the understatement of tax.

of the request for relief from liability. DRS is also required to

allow your spouse or former spouse to provide information

Form CT-8857 (Rev. 03/12)

Page 6 of 8

Form Ct-8857 - Request For Innocent Spouse Relief (And Separation Of Liability And Equitable Relief) Page 6

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