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

commonwealths and possessions for use in administering their

IF you file Form 8857 . . .

THEN the refund cannot be more

tax laws. We may also disclose this information to other

than . . .

countries under a tax treaty, to federal and state agencies to

enforce federal nontax criminal laws, or to federal law

Within 3 years after filing your return

The part of the tax paid within the 3

years (plus any extension of time for

enforcement and intelligence agencies to combat terrorism. If

filing your return) before you filed

you do not provide all the information in a timely manner, we

Form 8857.

may not be able to process your request.

After the 3-year period, but within

The tax you paid within the 2 years

You are not required to provide the information requested on

2 years from the time you paid the tax

immediately before you filed Form

a form that is subject to the Paperwork Reduction Act unless the

8857.

form displays a valid OMB control number. Books or records

Sign Form 8857

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

If you do not sign Form 8857, the IRS cannot consider your

Internal Revenue law. Generally, tax returns and return

request and will return it to you. Also be sure to date it.

information are confidential, as required by Code section 6103.

Keep a copy of the completed form for your records.

The time needed to complete and file this form will vary

Paid Preparer Must Sign

depending on individual circumstances. The estimated average

time is:

Generally, anyone you pay to prepare Form 8857 must sign it

and include their Preparer Tax Identification Number (PTIN) in

Learning about the law or the form

1 hr., 9 min.

. . . . . . . . . . . .

the space provided. The preparer must give you a copy of Form

Preparing the form

2 hr., 36 min.

. . . . . . . . . . . . . . . . . . . . . .

8857 for your records. Someone who prepares Form 8857 but

Copying, assembling, and sending the form to the

does not charge you should not sign it.

IRS

1 hr., 3 min.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Privacy Act and Paperwork Reduction Act Notice. We ask

If you have comments concerning the accuracy of this time

for the information on this form to carry out the Internal Revenue

estimate or suggestions for making this form simpler, we would

laws of the United States. We need it to determine the amount of

be happy to hear from you. You can send your comments from

liability, if any, of which you may be relieved. Internal Revenue

Click on “More Information” and then on

Code sections 66(c) and 6015 allow relief from liability.

“Give us feedback.” Or you can send your comments to the

Requesting relief from liability is voluntary. If you request relief

Internal Revenue Service, Tax Forms and Publications, 1111

from liability, you must give us the information requested on this

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not

form. Code section 6109 requires you to provide your social

send the form to this address. Instead, see Where To File,

security number. Routine uses of this information include giving

earlier.

it to the Department of Justice for civil and criminal litigation, and

to cities, states, the District of Columbia, and U.S.

-6-

Instructions for Form 8857 (Rev. 01-2014)

Instructions For Form 8857 (Rev. 2014) Page 6

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