The IRS Form 8857, also known as the Request for Innocent Spouse Relief, allows individuals to seek relief from tax liabilities that may have arisen due to a spouse's or former spouse's actions. This form is essential for those who believe they should not be held responsible for taxes owed, as it provides a structured way to request consideration from the IRS. Understanding how to properly complete and submit this form can significantly impact your financial responsibilities.
The IRS Form 8857, also known as the Request for Innocent Spouse Relief, serves a crucial role for individuals seeking relief from tax liabilities that arise from their spouse's or former spouse's actions. Many people find themselves in challenging situations where they are held responsible for tax debts incurred by their partner, often without their knowledge or involvement. This form provides a pathway for taxpayers to request relief from such liabilities, allowing them to separate their financial responsibility from that of their spouse. It addresses various circumstances, including cases where the taxpayer can demonstrate that they did not benefit from the erroneous tax filings or that it would be unfair to hold them liable. Additionally, the form requires detailed information about the couple's finances, the nature of the tax issues, and any pertinent documentation that supports the request. Understanding the nuances of this form is essential for those navigating the complexities of tax law, as it can significantly impact one’s financial future and peace of mind.
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.
After gathering the necessary information, you will be ready to fill out the IRS Form 8857. This form is used to request relief from joint and several liability on a joint tax return. Follow these steps to complete the form accurately.
IRS Form 8857, also known as the "Request for Innocent Spouse Relief," is a form that allows a taxpayer to seek relief from additional tax owed due to a spouse's erroneous items on a joint tax return. This form is designed for individuals who believe they should not be held responsible for tax liabilities that arose from their spouse's actions.
Any individual who filed a joint tax return and believes they qualify for innocent spouse relief can file Form 8857. This includes those who feel they were unaware of the tax issues or misrepresentations made by their spouse. It is important to note that there are specific criteria that must be met to qualify for relief, such as proving that it would be unfair to hold them responsible for the tax due.
There are three types of relief available under Form 8857:
To file Form 8857, you need to complete the form accurately and provide all required information. After completing the form, submit it to the appropriate address listed in the instructions. It is advisable to keep a copy for your records. You may also want to consider consulting a tax professional to ensure that you meet all necessary requirements and deadlines.
Once you submit Form 8857, the IRS will review your request. They may contact you for additional information or clarification. The processing time can vary, but you should receive a determination letter regarding your request. If relief is granted, the IRS will adjust your tax liability accordingly. If denied, you will have the option to appeal the decision.
When filling out the IRS Form 8857, many individuals make common mistakes that can lead to delays or complications in their request for innocent spouse relief. Understanding these pitfalls can help ensure a smoother process.
One frequent error is not providing complete information. The form requires detailed personal information, including names, Social Security numbers, and addresses. Omitting any of this data can result in processing delays. Always double-check that all fields are filled out accurately.
Another mistake involves failing to attach necessary documentation. Supporting documents, such as tax returns and proof of income, may be required to substantiate claims. Without these attachments, the IRS may not be able to fully evaluate the request.
Some individuals also overlook the importance of signing the form. A signature is necessary for the IRS to accept the application. If the form is submitted without a signature, it will be returned, causing further delays.
Additionally, people sometimes misinterpret the eligibility criteria for innocent spouse relief. It’s crucial to understand the requirements before applying. Misunderstanding these guidelines can lead to an application being denied.
Another common mistake is not filing the form within the required timeframe. The IRS has specific deadlines for submitting Form 8857. Missing these deadlines can result in losing the right to seek relief.
Many also fail to keep copies of their submitted forms and supporting documents. Retaining these copies is important for future reference and can be helpful if the IRS requests additional information.
Some applicants do not follow up on their submission. After sending in the form, it’s wise to check the status. This proactive approach can help identify any issues early on.
Lastly, individuals sometimes seek assistance too late in the process. Consulting with a tax professional sooner can provide clarity and guidance, helping to avoid mistakes that could complicate the application.
The IRS Form 8857, also known as the Request for Innocent Spouse Relief, is commonly used by individuals seeking relief from joint tax liabilities. When filing this form, several other documents may also be necessary to support the request. Below is a list of forms and documents that are often used alongside Form 8857.
Understanding these additional forms and documents can streamline the process of filing for innocent spouse relief. Proper preparation and documentation are crucial for a successful outcome when submitting Form 8857 to the IRS.
The IRS Form 8857, known as the Request for Innocent Spouse Relief, is similar to Form 843, the Claim for Refund and Request for Abatement. Both forms allow taxpayers to seek relief from tax liabilities under certain circumstances. While Form 8857 focuses on situations where one spouse may be unfairly held responsible for tax debts incurred during the marriage, Form 843 can be used to request a refund or abatement of taxes due to various reasons, including overpayment or erroneous assessments. Essentially, both forms provide a pathway for taxpayers to contest tax liabilities, though they serve different purposes and contexts.
Another document that shares similarities with Form 8857 is Form 9465, the Installment Agreement Request. This form allows taxpayers to request a payment plan for their tax debts. While Form 8857 seeks to absolve one spouse from joint liability, Form 9465 is about managing the payment of debts that may be owed by either or both spouses. In both cases, the IRS is addressing the financial situation of taxpayers, but the focus differs: one is about relief from liability, and the other is about managing existing debts.
Form 433-A, the Collection Information Statement for Wage Earners and Self-Employed Individuals, also bears resemblance to Form 8857. This form is used to provide detailed financial information to the IRS when a taxpayer is in financial distress. Like Form 8857, it addresses the taxpayer's ability to pay taxes. However, while Form 8857 deals with seeking relief from joint tax liabilities, Form 433-A is more about presenting one's financial situation to negotiate payment terms or to qualify for other forms of relief.
Form 1040X, the Amended U.S. Individual Income Tax Return, is yet another document that can be compared to Form 8857. Both forms allow taxpayers to correct previous tax filings or seek relief from tax consequences. Form 1040X is specifically for amending tax returns to correct errors or claim additional deductions or credits. In contrast, Form 8857 is aimed at seeking relief from joint liability, which may arise from a previously filed joint return. Both forms serve to adjust the taxpayer's standing with the IRS, but they do so in different contexts.
Lastly, Form 8822, Change of Address, can be seen as similar in that it allows taxpayers to communicate important changes to the IRS. While not directly related to tax liability relief, both Form 8857 and Form 8822 facilitate the process of keeping the IRS informed about a taxpayer's circumstances. Accurate information is essential for the IRS to assess tax situations correctly, whether it involves seeking relief from a spouse's tax debt or simply updating contact information.
When filling out the IRS Form 8857, which is used to request innocent spouse relief, it is crucial to approach the task with care. Below are some important guidelines that can help ensure your form is completed accurately and effectively.
By following these guidelines, you can navigate the process of filling out Form 8857 with greater confidence and clarity.
The IRS Form 8857, also known as the Request for Innocent Spouse Relief, often comes with a variety of misconceptions. Understanding these can help taxpayers navigate their responsibilities and options more effectively. Here are six common misconceptions about this important form:
By dispelling these misconceptions, taxpayers can better understand their rights and responsibilities when it comes to seeking innocent spouse relief. Awareness of the process and its nuances is crucial for making informed decisions.
When filling out and using the IRS 8857 form, keep these key takeaways in mind:
Free IRS 8857 Template in PDF