Instructions For Form 8857 (Rev. 2014) (Page 5 of 6) in pdf

practice for entering the postal code. Do not abbreviate the

There was an apparent advantage to you in filing a joint

country name.

return.

You filed joint returns with your spouse or former spouse in

Change of address. The IRS will send the initial

prior years.

correspondence about Form 8857 to the address you enter on

You failed to file a married filing separate return and you had a

line 4. However, the IRS is required to send all other

filing requirement.

correspondence to the most recent address it has for you in its

records. This is usually the address shown on your most recently

Signed under duress. You are considered to have signed

filed tax return or amended return. If you want us to update our

under duress (threat of harm or other form of coercion) if you

records to use the address you entered on line 4 for all

were unable to resist demands to sign the return and you would

correspondence, you will have to file Form 8822, Change of

not have signed the return except for the constraint applied by

Address. Send Form 8822 to the address shown in the

your spouse or former spouse. The duress must be directly

instructions for that form. Do not send it to either of the

connected with the signing of the joint return.

addresses shown in these Form 8857 instructions. Generally, it

Line 20

takes 4 to 6 weeks to process your change of address.

If the address on line 4 matches the address in our records,

You may not be entitled to relief if either of the following applies.

you do not need to file Form 8822 unless you move. If you move

Your spouse (or former spouse) transferred property (or the

after you file Form 8857, please use Form 8822 to notify the IRS

right to property) to you for the main purpose of avoiding tax or

of your new address.

payment of tax. A transfer will be presumed to meet this

condition if the transfer is made after the date that is 1 year

Line 5

before the date on which the IRS sent its first letter of proposed

deficiency.

Enter the current name and SSN (if known) of the person to

The IRS proves that you and your spouse (or former spouse)

whom you were married at the end of the year(s) listed on

transferred property to one another as part of a fraudulent

line 3.

scheme. A fraudulent scheme includes a scheme to defraud the

P.O. box. Enter the box number only if:

IRS or another third party such as a creditor, former spouse, or

You do not know the street address, or

business partner.

The post office does not deliver mail to the street address.

For more information about transfers of property, see Pub. 971.

Foreign address. See the instructions for line 4, earlier.

Fair market value. Fair market value (FMV) is the price at

Line 8

which property would change hands between a willing buyer and

a willing seller when both have reasonable knowledge of the

If you wish to have the note removed from your account, call us

relevant facts and neither has to buy or sell. FMV is not

at 1-855-851-2009 or write us at either of the addresses or the

necessarily the cost of replacing the item.

fax number listed earlier under

Where To

File. Please include

Line 21

your social security number on your written request.

Line 12

See the instructions for line 20 for the definition of fair market

value.

By law, if a person's name is signed to a return, it is presumed to

Line 31

be signed by that person, unless that person proves otherwise. If

you believe your signature was forged or you signed under

You must indicate that you want a refund of any payments you

duress, explain in the space provided.

made in order for the IRS to consider whether you are entitled to

it. Payments include refunds from another tax year applied to

If you sign a joint return under duress or your signature was

this tax liability. If you are granted relief, refunds are:

forged, the election to file jointly is not valid and you have no

Permitted under innocent spouse relief and equitable relief as

valid return. You are not jointly and severally liable for any

explained below under Limit on Amount of Refund.

income tax liabilities arising from that return. In that case,

Not permitted under separation of liability relief.

innocent spouse relief does not apply and is not necessary for

obtaining relief. If you file Form 8857, but also maintain that there

Proof Required

is no valid joint return due to duress or forgery, the IRS will first

The IRS will only refund payments you made with your own

make a determination as to the validity of the joint return and

money. However, you must provide proof that you made the

may accordingly deny the request for innocent spouse relief

payments with your own money. Examples of proof are a copy of

based on the fact that no joint return was filed (and thus, relief is

your bank statement or a canceled check. No proof is required if

not necessary). If it is ultimately determined that a valid joint

your individual refund was used by the IRS to pay a tax you

return was filed, the IRS will then consider whether you would be

owed on a joint tax return for another year.

entitled to innocent spouse relief on the merits.

Forged signature. Your signature on the joint return is

Limit on Amount of Refund

considered to be forged if it was not signed by you and you did

You are not eligible for refunds of payments made with the joint

not authorize (give tacit consent) the signing of your name to the

return, joint payments, or payments that your spouse (or former

return.

spouse) made. For example, withholding tax and estimated tax

Tacit consent. Tacit consent means that, based on your

payments cannot be refunded because they are considered

actions at the time the joint return was filed, you agreed to the

made with the joint return. However, you may be entitled to a

filing of the joint return even if you now claim the signature on the

refund of your portion of a joint overpayment from another year

return is not yours. Whether you have tacitly consented to the

that was applied to the joint tax for a different year. You will need

filing of the joint return is based on an examination of all the facts

to show your portion of the joint overpayment.

of your case. Factors that may support a finding that you

consented to the filing of the joint return include the following.

The amount of your refund is limited. Read the chart at the

You gave tax information (such as Forms W-2 and 1099) to

top of the next page to find out the limit.

your spouse.

You did not object to the filing.

-5-

Instructions for Form 8857 (Rev. 01-2014)

Instructions For Form 8857 (Rev. 2014) Page 5

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