Pa Form 8857 - Request For Relief From Joint Liability Page 4
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PA 8857 (10-09)
Page
Specific Instructions
Part II—Separation of Liability
Foreign address. Enter the information in the following
You may elect separation of liability relief if you meet one of
order: city, province or state, and country. Follow the coun-
the following conditions at the time you file the election
try’s practice for entering the postal code. Do not abbreviate
packet:
the country name.
•
You are divorced, widowed, or legally separated from the
individual with whom you filed the joint return.
Part I
•
You and the individual with whom you filed the joint return
Spousal Notification
have not been members of the same household at any
time during the 12-month period preceding the date the
The Department is required to inform the non-electing spouse
election packet is filed.
(your spouse or former spouse) of your request for relief from
liability. There are no exceptions even for victims of spousal
Requesting Separation of Liability
abuse or domestic abuse.
Use PA 12507, Innocent Spouse Statement, to explain why
The Department will contact the non-electing spouse and
you believe you qualify for separation of liability relief. Show
allow him or her to provide information that may assist in
determining your eligibility for relief from joint liability. The
the total amount of the understatement of tax. For each item
Department will also inform the non-electing spouse of its
that resulted in an understatement of tax, explain whether
preliminary and final determinations regarding your request
the item is attributable to you, the person listed on Line 2, or
for relief. However, to protect your privacy, the Department
both of you. For example, unreported income earned by the
will not provide information to the non-electing spouse that
person listed on Line 2 would be allocated to that person. See
could infringe on your privacy. The Department will not pro-
PA Pub. 971 for more details.
vide your new name, address, information about your
employer, phone number, or any other information that does
Exception. If, at the time you signed the joint return, you
not relate to a determination about your request for relief
knew about any item that resulted in part or all of the under-
from liability.
statement, then your request will not apply to that part of the
understatement.
Victim of Domestic Abuse
If you have been a victim of domestic abuse and fear that fil-
Part III—Understatement of Tax Relief
ing an election for relief from joint liability will result in retal-
You may be relieved of joint liability for an understatement of
iation, check the box in Part 1. Checking this box will alert the
tax and the related interest and penalties if all the following
Department to the sensitivity of your situation. It does not
grant you special consideration for purposes of the
conditions are met:
Department’s determination regarding your request for relief.
1.
You filed a joint return which has an understatement
However, evidence of abuses are factors that the Department
of tax due to an erroneous item of your spouse;
may consider for certain types of relief. You should fully
2.
You establish that at the time you signed the joint
explain to the Department your concerns in the statement
return you did not know and had no reason to know
that you attach to your election.
that there was an understatement of tax. (If you
establish that you were the victim of domestic abuse
Line 2
prior to the time you signed your joint return, and
Enter the current name and SSN of your spouse (or former
that, as a result of the prior abuse, you did not chal-
spouse) with whom you filed a joint return for the tax year(s)
lenge the treatment of any items on the return for
listed on Line 1. If the name of the person shown on that
fear of your spouse’s retaliation, you can qualify for
year’s tax return(s) is different from the current name, enter
relief even if you had actual knowledge of your
it in parentheses after the current name. For example, enter
spouse’s understatement of tax.); and
“Jane Maple (formerly Jane Oak).” Also enter the current
address and phone number if you know it.
3.
Taking into account all the facts and circumstances,
it would be unfair to hold you liable for the under-
P.O. Box. Enter the box number instead of the street address
only if you do not know the street address.
statement of tax.
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