Instructions For Form 8857 (Rev. 2014) (Page 3 of 6) in pdf

IRS has from the date you filed the return to assess taxes that

Additional information. For additional information on

you owe.

separation of liability relief, see Pub. 971.

2. Equitable relief. If you do not qualify for the relief described

Equitable Relief

in (1) above and are now liable for an unpaid or understated tax

you believe should be paid only by your spouse or former

You may be allowed equitable relief if both of the following

spouse, you may request equitable relief. See

Equitable

Relief,

conditions are met.

earlier.

You have an understated tax (defined earlier) or unpaid tax

(defined next), and

What Happens After You File Form

Taking into account all the facts and circumstances, the IRS

8857

determines it would be unfair to hold you liable for the

understated or unpaid tax.

We will review your form for completeness and contact your

Equitable relief is the only type of relief available for an unpaid

spouse or former spouse to ask if he or she wants to participate

tax.

in the process. Generally, once we have all of the necessary

information to make a decision, we will send a preliminary

Unpaid tax. An unpaid tax is tax that is properly shown on your

determination letter to you and your spouse or former spouse. If

return but has not been paid.

neither of you appeals the decision, we will issue a final

Example. You and your former spouse filed a joint return

determination letter to both of you. If either or both of you appeal

that properly reflects your income and deductions but showed an

to the IRS Office of Appeals, Appeals will issue a final

unpaid balance due of $5,000. The unpaid tax is $5,000. You

determination letter to both of you after consideration of your

gave your former spouse $2,500 and he or she promised to pay

appeal.

the full $5,000, but paid nothing. There is still an unpaid tax of

$5,000, for which you and your former spouse are both liable.

Note. If you did not file a joint return for the year you are

requesting relief, we will send the determination letters only to

Additional information. For additional information on equitable

you.

relief, see Pub. 971 and Rev. Proc. 2013-34.

Tax Court review of request. You may be able to petition

Community Property Laws

(ask) the Tax Court to review your request for relief (other than a

request for relief from liability for tax attributable to an item of

Generally, you must follow community property laws when filing

community income) if:

a tax return if you are married and live in a community property

The IRS sends you a final determination letter regarding your

state. Community property states are Arizona, California, Idaho,

request for relief, or

Louisiana, Nevada, New Mexico, Texas, Washington, and

You do not receive a final determination letter from the IRS

Wisconsin. Generally, community property laws provide that you

within 6 months from the date you filed Form 8857.

and your spouse are both entitled to one-half of your total

community income and expenses. If you and your spouse filed a

The petition must be filed no later than the 90th day after

joint return in a community property state, you are both jointly

the date the IRS mails you a final determination letter. If you do

and severally liable for the total liability on the return. If you

not file a petition, or if you file it late, the Tax Court cannot review

request relief from joint and several liability, state community

your request for relief. See Pub. 971 for details on petitioning the

property laws are not taken into account in determining whether

Tax Court.

an item belongs to you or your spouse or former spouse.

Collection Statute of Limitations

If you were a married resident of a community property state,

but did not file a joint return and are now liable for an unpaid or

Generally, the IRS has 10 years to collect an amount you owe.

understated tax, check “Yes” on line 1. You have the following

This is the collection statute of limitations. By law, the IRS is not

two ways to get relief.

allowed to collect from you after the 10-year period ends.

1. Relief from liability for tax attributable to an item of com-

If you request relief for any tax year, the IRS cannot collect

munity income. You are not responsible for the tax related to

from you for that year while your request is pending. But interest

an item of community income if all of the following conditions

and penalties continue to accrue. Your request is generally

exist.

considered pending from the date the IRS receives your Form

You did not file a joint return for the tax year.

8857 until the date your request is resolved. This includes the

You did not include the item in gross income on your separate

time the Tax Court is considering your request.

return.

Under section 879(a), the item was income that belonged to

After your case is resolved, the IRS can begin or resume

your spouse or former spouse. For details, see Community

collecting from you any tax for which you are determined to

Property Laws, in Pub. 971.

remain responsible. The 10-year period will be increased by the

You establish that you did not know of, and had no reason to

amount of time your request for relief was pending plus 60 days.

know of, that item.

How To Get Help

Under all facts and circumstances, it would not be fair to

include the item in your gross income.

See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and

If you meet the above conditions, complete this form.

other IRS forms and publications, go to IRS.gov or call

You must file Form 8857 no later than 6 months before the

1-800-TAX-FORM (1-800-829-3676).

expiration of the period of limitations on assessment (including

The IRS can help you with your request. If you are

extensions) against your spouse or former spouse for the tax

working with an IRS employee, you can ask that

year for which you are requesting relief. However, if the IRS

employee, or you can call 1-855-851-2009.

begins an examination of your return during that 6-month period,

the latest time for requesting relief is 30 days after the date of the

You can use the Innocent Spouse Tax Relief Eligibility

IRS' initial contact letter to you. The period of limitations on

Explorer by going to IRS.gov and entering “Innocent

assessment is the amount of time, generally 3 years, that the

Spouse” in the search box.

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Instructions for Form 8857 (Rev. 01-2014)

Instructions For Form 8857 (Rev. 2014) Page 3

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