The IRS 8857 form is a request for relief from joint tax liabilities under the innocent spouse relief provisions. It allows individuals to seek exemption from the tax problems of their spouse or former spouse when filing a joint return. If you believe you qualify for this exemption, don't hesitate to take action and click the button below to fill out your form today.
Many taxpayers find themselves in challenging positions when they discover tax liabilities that were unknown to them, often due to the actions or inactions of their spouse. In situations where fairness dictates that one should not bear the full burden of a joint tax liability, the Internal Revenue Service (IRS) provides a potential solution through Form 8857, Request for Innocent Spouse Relief. This form is a lifeline for those seeking relief from taxes, interest, and penalties stemming from a joint tax return. The intricacies of Form 8857 are vast, requiring applicants to navigate through eligibility criteria, the process of submitting a request, and understanding the types of relief available. Moreover, the impact of submitting this form can extend far beyond the immediate financial reprieve, potentially affecting one's future tax obligations and personal relationships. The form is not just a paperwork exercise; it is a critical tool for asserting rights and seeking justice within the framework of the U.S. tax system. As such, understanding the major aspects of Form 8857 is crucial for those who believe they should not be held responsible for their spouse's tax liabilities.
Form 8857
(Rev. June 2021)
Department of the Treasury
Internal Revenue Service (99)
Request for Innocent Spouse Relief
▶Go to www.irs.gov/Form8857 for instructions and the latest information.
OMB No. 1545-1596
IMPORTANT THINGS YOU SHOULD KNOW
•Do not file this form with your tax return. See Where To File in the instructions.
•See the instructions for this form and Pub. 971, Innocent Spouse Relief, for help in completing this form and for a description of the factors the IRS takes into account in deciding whether to grant innocent spouse relief. The Form 8857 instructions and Pub. 971 are available at www.irs.gov.
•Attach the complete copy of any document requested or that you otherwise believe will support your request for relief.
•The IRS is required by law to notify the person listed on line 6 that you have requested this relief. That person will have the opportunity to participate in the process by completing a questionnaire about the tax years you enter on line 3 (the years for which you want innocent spouse relief).
•The IRS will not disclose the following information: your current name, address, phone numbers, or employer(s).
•Note: If you petition the Tax Court to review your request for relief, the Tax Court may only be allowed to consider information you or the person on line 6 provided us before we made our final determination, additional information we included in our administrative file about your request for relief, and any information that is newly discovered or previously unavailable. Therefore, it is important that you provide us with all information you want us or the Tax Court to consider.
Note: If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security number on the top of all pages you attach.
Part I Should you file this form?
Generally, both taxpayers who file a joint return are responsible, jointly and individually, for paying any tax, interest, or penalties from your joint return. If you believe the person with whom you filed a joint return should be solely responsible for an erroneous item or an underpayment of tax from your joint tax return, you may be eligible for innocent spouse relief.
Innocent spouse relief may also be available if you were a resident of a community property state (see list of community property states in the instructions) and did not file a joint federal income tax return and you believe you should not be held responsible for the tax attributable to an item of community income.
1 Do either of the paragraphs above describe your situation?
Yes. You can file this Form 8857. Go to line 2.
No. Do not file this Form 8857, but go to line 2 to see if you can file a different form.
2Did the IRS take your share of a joint refund from any tax year to pay any of the following past-due debt(s) owed ONLY by the person listed on line 6?
• Child support
• Spousal support
• Student loan (or other federal nontax debt)
• Federal or state taxes
Yes. You may be able to get back your share of the refund. See Form 8379, Injured Spouse Allocation, and its instructions. Go to line 3 if you answered “Yes” to line 1.
No. Go to line 3 if you answered “Yes” to line 1. If you answered “No” to line 1, do not file this form.
3If you determine you should file this form, enter each tax year you want innocent spouse relief. It is important to enter the correct year. For example, if the IRS used your 2020 income tax refund to pay a 2018 joint tax liability, enter tax year 2018, not tax year 2020.
Tax Year
Part II Tell us about yourself and the person listed on line 6 for the tax years you want relief.
4Is English your primary or preferred language? Yes.
No. If “No,” what is your primary or preferred language?
5 Your current name (see instructions)
Your social security number
Address where you wish to be contacted. Check here if you want the IRS to send all mail for you, including legal notices, to this address (see instructions): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number and street or P.O. box
Apt. no.
County
City, town or post office, state, and ZIP code. If a foreign address, see instructions.
Best or safest daytime phone
number (between 6 a.m. and
5 p.m. Eastern time)
Check here if you consent to
the IRS leaving a voicemail
message at this number ▶
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 24647V
Form 8857 (Rev. 6-
2021)
Form 8857 (Rev. 6-2021)
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Your current name
6Who was your spouse for the tax years you want relief? File a separate Form 8857 for tax years involving different spouses or former spouses.
That person’s current name
Social security number (if known)
Current home address (number and street) (if known). If a P.O. box, see instructions.
Daytime phone number (between 6 a.m. and 5 p.m. Eastern time)
7 What is the current marital status between you and the person on line 6?
Married and still living together
Married and living apart since
MM/DD/YYYY
Widowed since
Attach a photocopy of the death certificate and will (if one exists).
Legally separated since
Attach a photocopy of your entire separation agreement.
Divorced since
Attach a photocopy of your entire divorce decree.
Note: A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.
8What was the highest level of education you had completed when the return or returns were filed? If the answers are not the same for all tax years, explain below.
Did not complete high school
High school diploma or equivalent
Some college
College degree or higher. List any degrees you have ▶
List any college-level business or tax-related courses you completed ▶ Explain ▶
9When any of the returns listed on line 3 were filed, did you have a mental or physical health problem or do you have a mental or physical health problem now? If the answers are not the same for all tax years, explain below.
Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such as medical bills or a doctor’s report or letter.
No. Explain ▶
10 Is there any information you are afraid to provide on this form, but are willing to discuss?
Yes
No
Part III Tell us if and how you were involved with finances and preparing returns for the tax years you want relief.
11Did you intend to file a joint return for the tax year(s) listed on line 3? See instructions. Explain why or why not ▶
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12Describe your involvement in preparing the returns. Include details such as whether you prepared or assisted in the preparation of joint returns (for example, by providing Forms W-2 or 1099, gathering receipts, canceled checks, or other documentation), and whether you reviewed the returns before they were filed (and, if you did not review them, why not). If you were not involved in preparing the returns, did you agree to file the joint returns or did you know that the joint returns were filed? Explain below.
13Explain what you knew about the income of the person on line 6 when the returns were filed. For example, describe each type of income that person had (such as wages, social security, gambling winnings, or self-employment business income), the amount of each type of income, and the year it was received. If that person had income you didn’t know about when the returns were filed, explain why you did not know. If the person on line 6 was self-employed, explain whether and how you helped that person with the books and records.
14Explain what you knew about any missing information on the returns when they were filed, and whether you asked about anything on the returns that you knew was missing. Also, explain what you knew about any incorrect information on the returns, even if you did not know the information was incorrect when the returns were filed, and whether you asked about anything on the returns that was incorrect. For example, if there was a deduction or credit on the returns, were you aware of any facts that made the item not allowable as a deduction or credit? If the answer is not the same for all tax years, explain below.
15If the returns showed a balance due to the IRS, explain when and how you thought the balance due would be paid. If you didn’t know the returns showed a balance due, explain why not.
16Describe any financial problems you were having when the returns were filed, such as bankruptcy or bills you could not pay. If the financial problems were not the same for all tax years, explain below.
17Describe how you were involved in the household finances and your role in deciding how money was spent. For example, explain whether you and the person on line 6 had joint accounts and how you or the person on line 6 used them (such as by making deposits, paying bills from those accounts, or reviewing the monthly bank statements). Explain what you knew about any separate accounts the person on line 6 had. If your involvement was not the same for all tax years, explain below.
18 For the years you want relief, did you or the person on line 6 incur any large purchases and/or expenses?
If “Yes,” describe any large expenses you or the person on line 6 incurred (such as trips, home improvements, or private schooling), or any large purchases you or the person on line 6 made (such as automobiles, appliances, jewelry, etc.). Include the types and amounts of the expenses and purchases and the years they were incurred or made.
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19 Did the person on line 6 transfer any assets to you?
If “Yes,” list the assets (money or property, such as real estate, stocks, bonds, or other property) the person on line 6 transferred to you. Include the dates they were transferred and their fair market value on the dates of transfer. If the property was secured by any debt (such as a mortgage on real estate), explain who was responsible for making payments on the debt, how much was owed on the debt at the time of transfer, and whether the debt has been satisfied. Explain why the assets were transferred to you. If you no longer possess or own the assets, explain what happened to the assets.
Part IV Tell us about your current financial situation.
20Tell us about your assets. Your assets are your money and property. Property includes real estate, motor vehicles, stocks, bonds, and other property that you own. In the table below, list the amount of cash you have on hand and in your bank accounts. Also, list each item of property, the fair market value (as defined in the instructions) of each item, and the balance of any outstanding loans you used to acquire each item.
Description of Asset
Fair Market Value
Balance of Any Outstanding Loans You Used To Acquire the Asset
21 How many people are you currently supporting, including yourself?
22 Tell us your current average monthly income and expenses for your entire household.
Monthly Income—If family or friends are helping to support you, include the amount of support as gifts below.
Amount
Gifts
Wages (gross pay)
Pensions
Unemployment
Social security
Government assistance, such as housing, food stamps, grants, etc
Alimony
Child support
Self-employment business income
Rental income
Interest and dividends
Other income, such as disability payments, gambling winnings, etc. List each type below:
Type
Total Monthly Income
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Monthly Expenses—Enter all expenses, including expenses paid with income from gifts.
Food and Personal Care:
Food
Housekeeping supplies
Clothing and clothing services
Personal care products and services
Transportation:
Auto loan/lease payment, gas, insurance, licenses, parking, maintenance, etc
Public transportation
Housing and Utilities:
Rent or mortgage
Real estate taxes and insurance
Electric, oil, gas, water, trash, etc
Telephone and cell phone
Cable and Internet
Medical:
Health insurance premiums
Out-of-pocket expenses
Other:
Child and dependent care
Caregiver expenses
Income tax withholding (federal, state, and local)
Estimated tax payments
Term life insurance premiums
Retirement contributions (employer required)
Retirement contributions (voluntary)
Union dues
Unpaid state and local taxes (minimum payment)
Student loans (minimum payment)
Court-ordered debt payments (for example, court- or agency-ordered child support, alimony, and
garnishments). List each type below:
Miscellaneous
Total Monthly Expenses
Part V Complete this part if you were (or are now) a victim of domestic violence or abuse.
This information is not mandatory. See Pub. 971 for assistance. If you have concerns about your safety, please consider contacting the confidential 24-hour National Domestic Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or 1-855-812-1001 (video phone, only for deaf callers).
23a Were you or a member of your family a victim of abuse or domestic violence by the person on line 6? (Abuse includes physical, psychological, sexual, emotional, or financial abuse, and can include the abuser making you afraid to disagree with him or her or causing you to fear for your safety.)
Yes. Complete the questions below. We will put a code on your separate account. This will enable us to respond appropriately and be sensitive to your situation.
Note: We will remove the code from your account if you request it. If you do not want us to put the code on your account check here.
No. If “No,” go to Part VI.
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bDescribe the abuse you experienced, including approximately when it began and how it may have affected you, your children, or other members of your family. Explain how this abuse affected your ability to question the reporting of items on your tax return or the payment of the tax due on your return. Please attach a written statement, if needed.
cAre you afraid of the person listed on line 6?
dDoes the person listed on line 6 pose a danger to you, your children, or other members of your family?
To properly evaluate your claim, please attach copies of documentation you may have, for example:
•Protection and/or restraining order;
•Police reports;
•Medical records, including those of therapists or counselors;
•Doctor’s report or letter;
•Injury photographs;
•A statement from someone who was a victim of or witnessed the abuse or the results of the abuse; and
•Any other documentation you may have.
Part VI
Additional information
24Please provide any other information you want us to consider from the years that this form is about or any other years during which you filed a joint return with the person you listed on line 6 in determining whether it would be unfair to hold you liable for the tax.
Part VII Tell us if you would like a refund.
25 By checking this box and signing this form, you are indicating that you would like a refund if you qualify for relief and if you already paid the tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . .
Reminder: Please attach the complete copy of any document requested or that you otherwise believe will support your request for innocent spouse relief.
Caution:
By signing this form, you understand that, by law, we must contact the person on line 6. See instructions for details.
Sign Here
Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Keep a copy for your records.
Paid
Preparer
Use Only
▲
Your signature
Date
Print/Type preparer’s name
Preparer’s signature
Check
if
PTIN
self-employed
Firm’s name ▶
Firm’s EIN ▶
Firm’s address ▶
Phone no.
Filling out the IRS 8857 form is a crucial step for individuals seeking relief from joint tax liabilities. This process can seem daunting at first, but by breaking it down into manageable steps, it becomes much easier. After submitting the form, the IRS will review your application and determine if you qualify for relief. This could result in being relieved from having to pay taxes, interest, and penalties for which your spouse or former spouse should be solely responsible. Expect communication from the IRS concerning the status of your request and be prepared to provide additional information if asked.
Making a request for relief by correctly filling out and submitting the IRS 8857 form is the first step toward resolving your tax issues. Remember, the IRS assesses each case on its own merits, so providing detailed and accurate information can increase your chances of a favorable outcome. Keep a copy of all documents you send for your records and don’t hesitate to seek professional advice if the process seems overwhelming.
What is IRS Form 8857 used for?
IRS Form 8857 is a request for relief from joint and several liability on a joint tax return. This form allows individuals who filed jointly to request relief if they believe they should not be held responsible for all or part of the tax debt resulting from errors or omissions on the joint tax return. By filing form 8857, you can request separation of the tax liability, which could potentially reduce your overall tax obligation.
How do I know if I'm eligible to file Form 8857?
Eligibility to file Form 8857 is based on meeting certain conditions. You may qualify if you filed a joint tax return and believe that holding you responsible for the tax debt is unfair due to certain circumstances such as divorce, separation, or not knowing and having no reason to know that the tax owed was not paid. There are three main types of relief available: Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief. Each type has its specific requirements which must be met to qualify.
What is the deadline for filing IRS Form 8857?
The timing for filing IRS Form 8857 is crucial. You must file the form no later than two years after the date the IRS first attempted to collect the tax debt from you. However, it is important to act quickly once you become aware of the tax issue. The IRS may extend the time limits in certain circumstances, so if you're unsure, it’s beneficial to consult with a tax professional or the IRS directly.
Can I file Form 8857 electronically or do I need to mail it?
Currently, IRS Form 8857 must be filed by mail. It cannot be submitted electronically. You should mail the completed form to the IRS at the address provided in the instructions for the form. Make sure to keep a copy of the form and any correspondence for your records. It is also recommended to send the form via certified mail to receive confirmation that the IRS has received it.
Filing for relief through the IRS 8857 form can be a critical step for individuals seeking separation from their spouse or partner's tax liabilities. However, navigating this process can often be complex and prone to errors. One common mistake is not providing sufficient detail about the financial situation. Applicants sometimes fail to give in-depth explanations or adequate documentation to support their case, such as income statements or evidence of financial abuse. This lack of detail can result in the IRS not having enough information to make a favorable decision.
Another pitfall is misunderstanding the eligibility criteria. People often assume that they qualify for relief without thoroughly reviewing the specific conditions set by the IRS. The 8857 form is intended for those who are facing tax issues due to the actions of their spouse or former spouse. It's crucial for applicants to assess their situation against the IRS guidelines before proceeding, to avoid wasting time and effort on a claim likely to be denied.
Timeliness is also key in submitting the IRS 8857 form. Some individuals delay their application or miss critical deadlines, not realizing the impact this can have on their request for relief. The IRS operates under strict timelines, and failing to submit the form within the required period can significantly diminish the chances of success. It's essential for individuals to act promptly and ensure their application is filed within the designated timeframe.
Misinterpretation of the form's questions is yet another common obstacle. The 8857 contains complex language and concepts that can be confusing. Applicants sometimes provide incorrect or irrelevant information because they misinterpret what's being asked of them. It's imperative for individuals to carefully read each question and seek clarification if something is not clear, to avoid miscommunication and potential delays in the decision-making process.
Lastly, there's the issue of failing to pursue all available relief options. The IRS 8857 form is just one avenue for seeking relief from joint tax liabilities. Applicants might overlook or be unaware of other programs or alternatives available to them. Researching all possible avenues for relief and understanding the full scope of options can ensure that individuals take the most appropriate and advantageous path for their situation.
When dealing with financial matters, especially those tied to taxes, navigating the paperwork can feel overwhelming. One important form for some married taxpayers is the IRS Form 8857, used for requesting relief from joint tax liabilities. In addition to this form, there are often a few other documents that might be necessary to complete the process comprehensively. Understanding these can make dealing with tax matters less daunting.
Each document serves its unique purpose in the broader context of managing tax liabilities and seeking relief. By understanding these forms and when they are necessary, taxpayers can navigate their financial responsibilities more confidently and effectively, potentially making a complex process much simpler.
The IRS 8857 form is closely related to the 1040 form, the primary income tax return form for individuals in the United States. Both forms are integral to the tax filing process, with the 1040 form used to report an individual's annual income and the 8857 form specifically for requesting relief under the Innocent Spouse Relief provisions. They share the purpose of affecting a taxpayer's obligations, but address different aspects of tax liability.
Similar to the IRS 8857 form, the Form 8379, Injured Spouse Allocation, is used by married taxpayers. However, Form 8379 specifically helps injured spouses claim their share of a joint refund that was or is expected to be applied against the past-due obligations of the other spouse. Both forms deal with complex issues of tax relief but apply to distinct circumstances of marital tax burdens.
The Form 8822, Change of Address, serves a different primary function from the IRS 8857 form but is similar in the aspect that it directly affects an individual's interaction with the IRS. While the 8857 form requests relief from joint tax liability, the 8822 form is used to ensure that the IRS has the current address on file for correspondence, including notifications related to the processing of forms like 8857.
Form 656, Offer in Compromise, shares a goal similar to that of Form 8857, which is to alleviate a taxpayer's burden. Form 656 allows taxpayers to settle their tax debt for less than the full amount owed. Although targeting different outcomes—8857 seeks relief based on marital status while 656 proposes a financial compromise—both provide pathways to reduce or restructure tax obligations.
Form 4506, Request for Copy of Tax Return, is utilized by taxpayers who need official copies of previously filed tax returns from the IRS. Though its primary purpose differs from the 8857 form's request for relief, it complements the process by providing documentary evidence that may be necessary to support the claims made on the 8857 or to determine eligibility for such relief.
The IRS Form 2848, Power of Attorney and Declaration of Representative, is another document that, while serving a different primary purpose from the 8857 form, often operates in tandem with it. Form 2848 allows taxpayers to authorize an individual, typically a tax professional, to represent them before the IRS, including matters related to filing Form 8857. This delegation can be crucial in navigating the complexities of tax relief requests.
The IRS Schedule C, Profit or Loss from Business, is a form used by sole proprietors to report profits and losses of their business. While it focuses on business income and expenses, a direct association with Form 8857 can emerge when one spouse's business dealings impact the couple's joint tax liability and subsequently, the need for one spouse to seek innocent spouse relief.
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is employed to report gifts that exceed annual exclusions and may thus incur gift tax. While primarily concerned with gifts rather than income, issues around shared financial responsibilities and potential implications for marital assets could necessitate the use of Form 8857 to seek relief from joint tax liabilities that involve gift tax issues.
Lastly, the Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, is a detailed report on an individual's financial status needed when setting up a payment plan or compromise with the IRS. While Form 433-A addresses the taxpayer's current financial situation for debt resolution, Form 8857 could be a critical step for a spouse unaware or not responsible for the debt leading to the need for such arrangements.
Filling out the IRS 8857 form, a Request for Innocent Spouse Relief, can be a critical step for individuals seeking relief from tax liabilities reported incorrectly by their spouse or former spouse. Navigating this process with attention to detail can significantly impact the outcome. Here's a list of do's and don'ts that can guide you through filling out the form effectively.
Do's:
Don'ts:
Discussing the IRS Form 8857 requires stepping into the world of taxes—a subject that can be as confusing as it is unavoidable. The Form 8857, or Request for Innocent Spouse Relief, is a document that allows individuals to seek relief from joint tax liabilities under certain circumstances. Unfortunately, misunderstandings abound, leading to confusion and sometimes even unnecessary fear. Let's clarify some of the most common misconceptions:
Understanding these misconceptions can empower people to take informed actions when navigating the complexities of tax law and marital finances. Remember, the key is not to go through it alone—seek advice and support from professionals who can guide you based on your specific situation.
The IRS 8857 form is used to request Innocent Spouse Relief. This relief is designed for individuals who believe they should not be held responsible for their spouse's (or ex-spouse's) tax debt, interest, and penalties.
When filling out the form, it's crucial to provide detailed information about your financial situation, the year the debt occurred, and any relevant circumstances that support why you believe you're entitled to relief. Accurate and comprehensive details can significantly impact the outcome of your request.
The request for innocent spouse relief should be filed within two years after the date the IRS first attempted to collect the tax debt from you. However, there are exceptions to this rule, so it's important to review your specific situation or consult with a tax professional.
It's also important to gather and attach supporting documentation to your form 8857. Relevant documents can include bank statements, tax returns, legal documents, or any other evidence that demonstrates why you should not be held liable for the tax debt.
After submitting the form 8857, be prepared for a potentially lengthy review process. The IRS may request additional information. During this time, maintaining open and timely communication with the IRS can help ensure the process moves as smoothly as possible.
If the IRS grants your request for Innocent Spouse Relief, you may be relieved of either all or part of the tax liability. However, if your request is denied, you have the right to appeal the decision. An appeal provides a second opportunity to present your case, possibly with additional evidence or clarification of your circumstances.
Form 1099-b - The IRS 1099-B form is used for reporting income from the sale of stocks, bonds, and other securities.
Divorce Paperwork California - A formal application that outlines the basic information about the marriage and the grounds on which the divorce is sought.