Pa Form 8857 - Request For Relief From Joint Liability Page 5
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PA 8857 (10-09)
Page
Erroneous Items
•
Why you believe it would be unfair to hold you liable for
Any income, deduction, credit, or reported basis is an erro-
the understatement of tax.
neous item if it is omitted from or incorrectly reported on the
joint return.
Part IV—Income Allocation Relief
Partial Innocent Spouse Relief
You may qualify for relief by income allocation if you are joint-
If you knew about any of the erroneous items, but not the full
extent of the item(s), you may be allowed relief for the part
ly liable for an underpayment of tax, and the underpaid tax is
of the understatement you did not know about. Explain in the
not attributable to income that would have been on your sep-
PA 12507 you attach to Form PA 8857 how much you knew
about the erroneous item, and the reason(s) you did not
arate return if you were to have filed a separate return. In
know and had no reason to know the full extent of the under-
addition, you may qualify for relief by income allocation if you
statement despite your having knowledge or the erroneous
failed to qualify for relief from joint liability for an erroneous
items.
item through your election for relief from an understatement
Requesting Relief by Understatement of Tax
of tax or your election for relief by separation of liability.
Use PA 12507 to explain why you believe you qualify for
understatement of tax relief. The statement will vary depend-
Requesting Relief by Income Allocation
ing on your circumstances, but should include all of the fol-
lowing:
Use PA 12507 to explain why you believe it would be unfair to
•
The amount of the understatement of tax for which you
hold you liable for the tax instead of the person listed on Line
are liable and are seeking relief;
2. If you are attaching a PA 12507 for separation of liability
•
The amount and detailed description of each erroneous
item, including why you had no reason to know about the
or understatement of tax relief, only include any additional
item, or if you did know of the item, the reason you had
information you believe supports your request for income
only partial knowledge, and the extent to which you did
know about the item; and
allocation relief.
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