Instructions For Form 8857 (Rev. 2014) Page 2
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6the time period for collection of a balance due amount will apply
relief from liability could be disclosed to the person you list on
to any unpaid liability.
line 5. If you have concerns about your privacy or the privacy of
others, you should redact or black out personal information in
Exception for relief from liability for tax attributable to an
the material you submit.
item of community income. If you are requesting relief from
liability for tax attributable to an item of community income (other
If you petition the Tax Court (explained later under What
than equitable relief), a different filing deadline applies. See
Happens After You File Form 8857), your spouse or
!
Relief from liability for tax attributable to an item of community
former spouse may see your personal information,
CAUTION
income, discussed later under
Community Property
Laws. The
unless you ask the Tax Court to withhold it.
time in which to request equitable relief from liability for tax
Types of Relief
attributable to an item of community income follows the rules for
equitable relief, earlier.
Four types of relief are available. They are:
Where To File
1. Innocent spouse relief.
Do not file Form 8857 with your tax return or the Tax Court.
2. Separation of liability relief.
Instead, mail it to one of the following addresses.
3. Equitable relief.
4. Relief from liability for tax attributable to an item of
If using the U.S. Postal Service:
community income. (See
Community Property
Laws, later).
Internal Revenue Service
Innocent Spouse Relief
P.O. Box 120053
Covington, KY 41012
You may be allowed innocent spouse relief only if all of the
following apply.
You filed a joint return for the year(s) entered on line 3.
If using a private delivery service:
There is an understated tax on the return(s) that is due to
Internal Revenue Service
erroneous items (defined below) of the person with whom you
201 W. Rivercenter Blvd., Stop 840F
filed the joint return.
Covington, KY 41011
You can show that when you signed the return(s) you did not
know and had no reason to know that the understated tax
existed (or the extent to which the understated tax existed).
Alternatively, you can fax the form and attachments to the IRS at
855-233-8558.
Taking into account all the facts and circumstances, it would
be unfair to hold you liable for the understated tax.
For a list of private delivery services you can use to meet the
Understated tax. You have an understated tax if the IRS
“timely mailing as timely filing” rule for filing Form 8857 by the
determined that your total tax should be more than the amount
deadline, go to IRS.gov and enter “Private Delivery Services” in
actually shown on the return.
the search box.
Example. You and your former spouse filed a joint return
Write your name and social security number on any
showing $5,000 of tax, which was fully paid. The IRS later
attachments.
examines the return and finds $10,000 of income that your
Send it to one of the above addresses or fax it to the above
former spouse earned but did not report. With the additional
number even if you are communicating with an IRS employee
income, the total tax becomes $6,500. The understated tax is
because of an examination, examination appeal, or collection.
$1,500, for which you and your former spouse are both liable.
If you received an IRS notice of deficiency, you also should
Erroneous items. Any income, deduction, credit, or basis is an
file a petition with the Tax Court before the end of the 90-day
erroneous item if it is omitted from or incorrectly reported on the
period, as explained in the notice. In your petition, you should
joint return.
raise innocent spouse relief as a defense to the deficiency. By
Partial innocent spouse relief. If you knew about any of the
doing so, you preserve your rights if the IRS is unable to properly
erroneous items, but not the full extent of the item(s), you may
consider your request before the end of the 90-day period.
be allowed relief for the part of the understatement you did not
Include the information that supports your position, including
know about.
when and why you filed Form 8857 with the IRS, in your petition
to the Tax Court. The time for filing with the Tax Court is not
Additional information. For additional information on innocent
extended while the IRS is considering your request.
spouse relief, see Pub. 971.
The IRS Must Contact Your Spouse or
Separation of Liability Relief
Former Spouse
You may be allowed separation of liability relief for any
understated tax (defined above) shown on the joint return(s) if
By law, the IRS must contact your spouse or former spouse.
the person with whom you filed the joint return is deceased or
There are no exceptions, even for victims of spousal abuse or
you and that person:
domestic violence.
Are now divorced,
We will inform your spouse or former spouse that you filed
Are now legally separated, or
Form 8857 and will allow him or her to participate in the process.
Have lived apart at all times during the 12-month period prior
If you are requesting relief from joint and several liability on a
to the date you file Form 8857.
joint return, the IRS must also inform him or her of its preliminary
See Pub. 504, Divorced or Separated Individuals, for details
and final determinations regarding your requested relief.
on divorce and separation.
To protect your privacy, the IRS will not disclose your
Exception. If, at the time you signed the joint return, you knew
personal information (such as your current name, address,
about any item that resulted in part or all of the understated tax,
phone number(s), or information about your employer, your
then your request will not apply to that part of the understated
income, or your assets). Any other information you provide that
tax.
the IRS uses to make a determination about your request for
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Instructions for Form 8857 (Rev. 01-2014)
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