Instructions For Form 8857 (Rev. 2014)
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6Instructions for Form 8857
Department of the Treasury
Internal Revenue Service
(Rev. January 2014)
Request for Innocent Spouse Relief
Section references are to the Internal Revenue Code unless
In a final decision a court considered whether to grant you
otherwise noted.
relief from the joint liability and decided not to do so.
In a final decision a court did not consider whether to grant
General Instructions
you relief from the joint liability, but you meaningfully participated
in the proceeding and could have asked for relief.
You entered into an offer in compromise with the IRS.
Note. In these instructions, the term “your spouse or former
You entered into a closing agreement with the IRS that
spouse” means the person who was your spouse for the year(s)
disposed of the same liability for which you want to seek relief.
you want relief. This is the person whose name you enter on
However, see Pub. 971, Innocent Spouse Relief, for an
line 5.
exception that applies to TEFRA partnership proceedings.
Future Developments
You answered “No” to question 1.
When To File
For the latest information about developments related to Form
8857 and its instructions, such as legislation enacted after they
You should file Form 8857 as soon as you become aware of a
were published, go to
tax liability for which you believe only your spouse or former
What's New
spouse should be held responsible. The following are some of
the ways you may become aware of such a liability.
The Internal Revenue Service has issued Revenue Procedure
The IRS is examining your tax return and proposing to
2013-34, available at
increase your tax liability.
This revenue procedure expands how the IRS will take into
The IRS sends you a notice.
account abuse and financial control by the nonrequesting
spouse in determining whether equitable relief is warranted. It
However, you generally must file Form 8857 no later than 2
also broadens the availability of refunds in cases involving
years after the first IRS attempt to collect the tax from you. (But
deficiencies. See the instructions for
Line
31, later.
see the exceptions below for different filing deadlines that
Purpose of Form
apply.) For this reason, do not delay filing because you do not
have all the required documentation.
When you file a joint income tax return, the law makes both you
Collection activities that may start the 2-year period are:
and your spouse responsible for the entire tax liability. This is
The IRS offset your income tax refund against an amount you
called joint and several liability. Joint and several liability applies
owed on a joint return for another year and the IRS informed you
not only to the tax liability you show on the return but also to any
about your right to file Form 8857.
additional tax liability the IRS determines to be due, even if the
additional tax is due to the income, deductions, or credits of your
The filing of a claim by the IRS in a court proceeding in which
spouse or former spouse. You remain jointly and severally liable
you were a party or the filing of a claim in a proceeding that
involves your property. This includes the filing of a proof of claim
for taxes, and the IRS can still collect them from you, even if you
in a bankruptcy proceeding.
later divorce and the divorce decree states that your former
spouse will be solely responsible for the tax.
The filing of a suit by the United States against you to collect
the joint liability.
If you believe, taking into account all the facts and
The issuance of a section 6330 notice, which notifies you of
circumstances, only your spouse or former spouse should be
the IRS' intent to levy and your right to a collection due process
held responsible for all or part of the tax, you should request
(CDP) hearing. The IRS usually sends a section 6330 notice by
relief from the tax liability, including related penalties and
issuing a Letter 11 or Letter 1058.
interest. To request relief, you must file Form 8857. The IRS will
Exception for equitable relief. The amount of time to request
use the information you provide on the form, and any
equitable relief depends on whether you are seeking relief from a
attachments you submit, to determine if you are eligible for relief.
balance due, seeking a credit or refund, or both:
The IRS will contact you if additional information is needed.
Balance Due – Generally, you must file your request within the
time period the IRS has to collect the tax. Generally, the IRS has
Married people who did not file joint returns, but who lived in
10 years from the date the tax liability was assessed to collect
community property states may request relief from liability for tax
the tax. In certain cases, the 10-year period is suspended. The
attributable to an item of community income. Community
amount of time the suspension is in effect will extend the time
property states are Arizona, California, Idaho, Louisiana,
the IRS has to collect the tax. See Pub. 594, The IRS Collection
Nevada, New Mexico, Texas, Washington, and Wisconsin. See
Process, for details.
Community Property
Laws, later.
Credit or Refund – Generally, you must file your request within
Note. We recognize that some of the questions on the form
3 years after the date the original return was filed or within 2
involve sensitive subjects. However, we need this information to
years after the date the tax was paid, whichever is later. But you
evaluate the circumstances of your case and properly determine
may have more time to file if you live in a federally declared
whether you qualify for relief.
disaster area or you are physically or mentally unable to manage
your financial affairs. See Pub. 556, Examination of Returns,
Situations in Which You Should Not File Form
Appeal Rights, and Claims for Refund, for details.
8857
Both a Balance Due and a Credit or Refund – If you are
seeking a refund of amounts you paid and relief from a balance
Do not file Form 8857 for any tax year to which the following
due over and above what you have paid, the time period for
situations apply, even if you checked “Yes” on line 1.
credit or refund will apply to any payments you have made, and
Jan 30, 2014
Cat. No. 24646K
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