www.irs.gov

What If . . .

You signed a joint return with your

spouse and . . .

You thought your spouse had paid

the taxes due, or . . .

The IRS increased your taxes

because of your spouse’ s

unreported income or disallowed

deductions and . . .

You knew nothing about your

spouse’s unreported or erroneous

items when you signed the return.

Now the IRS is asking you to pay

the tax owed on this joint return.

HOW TO

REQUEST RELIEF

You can file Form 8857

Request for Innocent Spouse Relief

(One form will cover multiple years)

INNOCENT

SPOUSE

RELIEF

Call the

Internal Revenue Service

Toll-Free at

(800) 829-1040

What tax relief may be

 available to you?

Where can I get

more

information?

Publication 971, Innocent Spouse

Relief, explains the rules to qualify

for and claim relief from tax liability.

This publication can be downloaded

from the Internet at:

www.irs.gov

You also can order free forms and

publications from the IRS at

800-829-3676.

If you have access to TTY/TDD

equipment, you can call 800-829-

4059 to ask tax questions or to order

forms and publications.

The IRS Mission

Provide America’s taxpayers

top quality service by helping

them understand and meet

their tax responsibilities and

by applying the tax law with

integrity and fairness to all.

Department of the Treasury

Internal Revenue Service

Publication 3512 (Rev. 03-2001)

Catalog Number 28669X

IRS

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q If you meet the conditions for

innocent spouse relief, you will

not be responsible for the tax

due on the return or any

penalties and interest.

q You may be eligible for partial

relief based on the facts and

circumstances of your

situation.

q You must file Form 8857 no

later than 2 years after the date

the IRS first attempts to collect

the tax from you.

q If you prefer, the IRS will figure

the amounts for you if we allow

relief. You can always verify this

amount yourself or with a tax

advisor.

q In order to process your claim,

you must attach a statement as

to why you believe you qualify

for relief.

q Being divorced or separated

does not automatically qualify

you for relief, but is a factor that

IRS considers.

KEY POINTS

At the time the joint return was

filed, did you believe the tax

owed was, or would be, paid?

Did your spouse’s income cause

the unpaid tax?

If the additional tax due is

because of an audit, did you

know about the unreported

income or erroneous items?

EXAMPLE (Taxes not Paid When Return

Filed): Bill and Karen Green filed a 1998

joint return showing $4000 in taxes owed, but

not paid. The tax resulted from Bill’s wages.

Karen did not receive any income in 1998.

Both Bill and Karen knew the taxes were

owed but did not know how they were going

to pay them. In 2000, Karen filed Form 8857,

Request for Innocent Spouse Relief, for the

unpaid balance of $4000. IRS did not allow

Karen relief. The unpaid tax, penalties and

interest are collectible from both Bill and

Karen.

In this example, although the tax

resulted from Bill’s income,

Karen knew the tax was not paid

when the return was filed and did

not have a reasonable belief it

would be paid.

EXAMPLE (Additional Tax from a

Audit): Mark and Carol Smith filed a joi

return in 1996. In 1998, the IRS audited the

return and discovered that Carol did n

report $12,500 in wages. This resulted 

additional tax of $3000, plus $675 

penalties and interest. Mark did not kno

about Carol’s unreported wage income. Ma

and Carol had separated in 1996 and Car

never told Mark about her second job. IR

allowed Mark’s request for relief. Th

additional taxes, penalties and interest du

on the unreported $12,500 of wages will b

collectible from Carol only. Mark will b

relieved of the additional taxes, penalties an

interest.

In this example, the key facto

in the determination is that Mar

did not know or have reason t

know of unreported wag

income.

See if you qualify by using the

Innocent Spouse Tax Relief Eligibility

Explorer at: www.irs.gov /individuals/

article/0,,id=96727,00.html

If you believe you may qualify for relie

file Form 8857, Request for Innocent

Spouse Relief. IRS will consider all th

facts and circumstances of your case

including your knowledge and whethe

you received a significant benefit, and

determine your eligibility for relief.

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