Instructions For Form 8857 (Rev. 2014) (Page 4 of 6) in pdf

The Taxpayer Advocate Service Is

Specific Instructions

Here To Help You

Note. If you need more room to write your answer for any

The Taxpayer Advocate Service (TAS) is your voice at the

question, attach more pages. Be sure to write your name and

IRS. Our job is to ensure that every taxpayer is treated fairly and

social security number on the top of all pages you attach.

that you know and understand your rights.

Also write your name and social security number on the top of

any other documents and statements you attach.

What can TAS do for you? We can offer you free help with IRS

problems that you can't resolve on your own. We know this

Line 1

process can be confusing, but the worst thing you can do is

Complete line 1 to determine if you should file Form 8857.

nothing at all! TAS can help if you can't resolve your problems

with the IRS and:

Whether you check “Yes” or “No,” you should go to line 2

Your problem is causing financial difficulties for you, your

(discussed next) to find out if you should file another form (Form

family, or your business.

8379) to request injured spouse relief. Injured spouse relief is

You face (or your business is facing) an immediate threat of

different from innocent spouse relief and you cannot request it

adverse action.

by filing Form 8857. You must file Form 8379. For example, if

You have tried repeatedly to contact the IRS but no one has

you check “Yes” on line 1 and “Yes” on line 2, you will have to file

responded, or the IRS has not responded to you by the date

both Forms 8857 and 8379.

promised.

Line 2

If you qualify for our help, you'll be assigned to one advocate

Complete line 2 to determine if you should file Form 8379.

who'll be with you at every turn and will do everything possible to

Check “Yes” for any tax year to which all of the following

resolve your problem. Here's why we can help:

apply.

TAS is an independent organization within the IRS.

You filed a joint return.

Our advocates know how to work with the IRS.

At the time you filed the joint return, your spouse owed

Our services are free and tailored to meet your needs.

past-due federal tax, state income tax, state unemployment

We have offices in every state, the District of Columbia, and

compensation debts, child support, spousal support, or federal

Puerto Rico.

nontax debt, such as a student loan.

The IRS used (offset) the refund to pay your spouse's

How can you reach us? If you think TAS can help you, call your

past-due amount.

local advocate, whose number is in your local directory and at

If all three of the above apply, you may be able to get back your

, or call us toll-free at 1-877-777-4778.

share of the refund for that tax year if you file Form 8379, Injured

Spouse Allocation.

How else does TAS help taxpayers?

If you checked “Yes” on line 1, and all three of the above do

TAS also handles large-scale, systemic problems that affect

not apply, check “No” and go to line 3.

many taxpayers. If you know of one of these broad issues,

Example 1. You and your spouse filed your joint tax return

please report it through the Systemic Advocacy Management

showing a refund of $3,200. At the time you filed the return, your

System at

spouse owed $2,400 in back child support. The IRS used $2,400

of your refund to pay your spouse's back child support and

For additional information about TAS, visit

refunded the remaining $800 to you and your spouse. You check

or see Pub. 1546, The Taxpayer

“Yes” on line 2 because you meet all of the conditions listed

Advocate Service of the IRS – How to Get Help With Unresolved

above. If you want to get back your share of the $2,400 refund

Tax Problems.

that the IRS used to pay your spouse's back child support, you

must file Form 8379.

Low Income Taxpayer Clinics

Example 2. The facts are the same as in Example 1, but the

Low Income Taxpayer Clinics (LITCs) serve individuals whose

IRS audited your return and disallowed a $5,000 alimony

income is below a certain level and need to resolve tax problems

deduction, which was actually child support paid by your

such as audits, appeals and tax collection disputes. Some

spouse. Child support is not deductible. The disallowance

clinics can provide information about taxpayer rights and

resulted in additional tax, interest, and penalties. As explained

responsibilities in different languages for individuals who speak

earlier under Innocent Spouse Relief, this deduction is an

English as a second language. Visit

or see IRS

erroneous item attributable to your spouse. You believe you

Publication 4134, Low Income Taxpayer Clinic List.

meet the other requirements in that discussion for getting

innocent spouse relief. You check “Yes” on line 1. In addition to

Representation

Form 8379, you also should file Form 8857.

You may either represent yourself or, with proper written

Line 4

authorization, have someone else represent you. Your

representative must be someone who is allowed to practice

Enter your current name, social security number, current mailing

before the IRS, such as an attorney, certified public accountant,

address (including county), and best or safest daytime phone

or enrolled agent (a person enrolled to practice before the IRS).

number (between 6 a.m. and 5 p.m. Eastern Time) to call you if

Use Form 2848, Power of Attorney and Declaration of

we need more information.

Representative, to authorize someone else to represent you

before the IRS.

If your current name is different from your name as shown on

your tax return for any year for which you are requesting relief,

enter your former name in parentheses after your current name.

For example, enter “Jane Maple (formerly Jane Oak).”

Foreign address. Enter the information in the following order:

City, province, county, or state, and country. Follow the country's

-4-

Instructions for Form 8857 (Rev. 01-2014)

Instructions For Form 8857 (Rev. 2014) Page 4

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