Department of the Treasury

Internal Revenue Service

Publication 971

(Rev. December 2021)

Cat. No. 25757C

Innocent 

Spouse Relief

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Contents

Reminders ............................... 1

Future Developments ....................... 1

Introduction .............................. 1

How To Request Relief ...................... 2

Community Property Laws ................... 4

Innocent Spouse Relief ..................... 5

Separation of Liability Relief ................. 7

Equitable Relief ........................... 8

Refunds ................................ 12

Flowcharts .............................. 13

How To Get Tax Help ...................... 18

Index .................................. 21

Reminders

Scope of review. 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 information you want us or 

the Tax Court to consider.

Victims of abuse. The IRS has issued Revenue Procedure 2013–34, available at IRS.gov/irb/2013-34_IRB/

ar07.html. This revenue procedure expands how the IRS 

will take into account abuse and financial control by the 

nonrequesting spouse in determining whether equitable 

relief is warranted. It also broadens the availability of refunds in cases involving deficiencies. See Equitable Relief

and Refunds, later.

Future Developments

For the latest information about developments related to 

Pub. 971, such as legislation enacted after it was 

published, go to IRS.gov/pub971.

Introduction

When you file a joint income tax return, the law makes 

both you and your spouse responsible for the entire tax liability. This is called joint and several liability. Joint and 

several liability applies not only to the tax liability you show 

on the return but also to any additional tax liability the IRS 

determines to be due, even if the additional tax is due to 

income, deductions, or credits of your spouse or former 

Dec 27, 2021
spouse. You remain jointly and severally liable for taxes, 

and the IRS can still collect them from you, even if you 

later divorce and the divorce decree states that your former spouse will be solely responsible for the tax.

In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons 

who filed joint returns.

1. Innocent spouse relief.

2. Separation of liability relief.

3. Equitable relief.

Married persons who did not file joint returns, but who 

live in community property states, may also qualify for relief. See Community Property Laws, later.

This publication explains these types of relief, who may 

qualify for them, and how to get them.

What this publication does not cover. This publication 

does not discuss injured spouse relief. You are an injured spouse if your share of the overpayment shown on 

your joint return was, or is expected to be, applied (offset) 

against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a 

federal nontax debt, such as a student loan. If you are an 

injured spouse, you may be entitled to receive a refund of 

your share of the overpayment. For more information, see 

Form 8379, Injured Spouse Allocation.

Comments and suggestions. We welcome your comments about this publication and suggestions for future 

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have 

a tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. 

Go to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

your order for forms and publications as soon as possible. 

Don’t resubmit requests you’ve already sent us. You can 

get forms and publications faster online.

Questions about innocent spouse relief. The IRS 

can help you with your request for innocent spouse relief. 

If you are working with an IRS employee, you can ask that 

employee, or you can call 855-851-2009.

Useful Items

You may want to see:

Publications

Divorced or Separated Individuals

Community Property

Examination of Returns, Appeal Rights, and 

Claims for Refund

The IRS Collection Process

Forms (and Instructions)

Request for Innocent Spouse Relief

How To Request Relief

File Form 8857 to ask the IRS for the types of relief discussed in this publication. If you are requesting relief for 

more than 6 tax years, you must file an additional Form 

8857.

The IRS will review your Form 8857 and let you know if 

you qualify.

When To File Form 8857

You should file Form 8857 as soon as you become aware 

of a tax liability for which you believe only your spouse or 

former spouse should be held responsible. The following 

are some of the ways you may become aware of such a 

liability.

• The IRS is examining your tax return and proposing to 

increase your tax liability.

• The IRS sends you a notice.

However, you must generally file Form 8857 no later 

than 2 years after the date on which the IRS first attempted to collect the tax from you. (But see the exceptions 

below for different filing deadlines that apply.) For this reason, do not delay filing because you do not have all the 

documentation.

Collection activities that may start the 2-year period include the following:

• The IRS offset your income tax refund against an 

amount you owed on a joint return for another year 

and the IRS informed you about your right to file Form 

8857.

• The filing of a claim by the IRS in a court proceeding in 

which you were a party or the filing of a claim in a proceeding that involves your property. This includes the 

filing of a proof of claim in a bankruptcy proceeding.

• The filing of a suit by the United States against you to 

collect the joint liability.

 504

 555

 556

 594

 8857

Page 2 Publication 971 (December 2021)
• The issuance of a section 6330 notice, which notifies 

you of the IRS's intent to levy and your right to a collection due process (CDP) hearing. The IRS usually 

sends a section 6330 notice by issuing a Letter 11 or 

Letter 1058.

Exception for equitable relief. The amount of time to 

request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or 

both.

Generally, you must file your request:

• Balance due. Within the time period the IRS has to 

collect the tax, if you have a balance due. Generally, 

the IRS has 10 years from the date the tax liability was 

assessed to collect the tax. In certain cases, the 

10-year period is suspended. The amount of time the 

suspension is in effect will extend the time the IRS has 

to collect the tax. See Pub. 594 for details.

• Credit or refund.Within 3 years after the date the 

original return was filed or within 2 years after the date 

the tax was paid, whichever is later. But you may have 

more time to file if you live in a federally declared disaster area or you are physically or mentally unable to 

manage your financial affairs. See Pub. 556 for details.

• Both a balance due and a credit or refund. And, If 

you are seeking a refund of amounts you paid and relief from a balance due over and above what you have 

paid, the time period for credit or refund will apply to 

any payments you have made, and the time period for 

collection of a balance due amount will apply to any 

unpaid liability.

Exception for relief from liability for tax attributable 

to an item of community income. If you are requesting 

relief from liability for tax attributable to an item of community income, a different filing deadline applies. See Relief From Liability for Tax Attributable to an Item of Community Income, discussed later under Community 

Property Laws. The time in which to request equitable relief from liability for tax attributable to an item of community income follows the rules for equitable relief, earlier.

Form 8857 filed by or on behalf of a decedent. An executor (including any other duly appointed representative) 

may pursue a Form 8857 filed during the decedent's lifetime. An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. For 

purposes of separation of liability relief (discussed later), 

the decedent's marital status is determined on the earlier 

of the date relief was requested or the date of death.

Situations in which you are not entitled to relief. You 

are not entitled to innocent spouse relief for any tax year 

to which the following situations apply.

1. In a final decision, a court considered whether to 

grant you relief from joint liability and decided not to 

do so.

2. In a final decision, a court did not consider whether to 

grant you relief from joint liability, but you meaningfully 

participated in the proceeding and could have asked 

for relief.

3. You entered into an offer in compromise with the IRS.

4. You entered into a closing agreement with the IRS 

that disposed of the same liability for which you want 

to seek relief.

Exception for agreements relating to TEFRA partnership proceedings. You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, 

while you were a party to a pending TEFRA partnership 

proceeding. (TEFRA is an acronym that refers to the “Tax 

Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items.) You are not 

entitled to relief for the nonpartnership items, but you will 

be entitled to relief for the partnership items (if you otherwise qualify).

Transferee liability not affected by innocent spouse 

relief provisions. The innocent spouse relief provisions 

do not affect tax liabilities that arise under federal or state 

transferee liability or property laws. Therefore, even if you 

are relieved of the tax liability under the innocent spouse 

relief provisions, you may remain liable for the unpaid tax, 

interest, and penalties to the extent provided by these 

laws.

Example. Herb and Wanda timely filed their 2018 joint 

income tax return on April 15, 2019. Herb died in March 

2020, and the executor of Herb's will transferred all of the 

estate's assets to Wanda. In August 2020, the IRS assessed a deficiency for the 2018 return. The items causing the deficiency belong to Herb. Wanda is relieved of 

the deficiency under the innocent spouse relief provisions, 

and Herb's estate remains solely liable for it. However, the 

IRS may collect the deficiency from Wanda to the extent 

permitted under federal or state transferee liability or property laws.

The IRS Must Contact Your Spouse or 

Former Spouse

By law, the IRS must contact your spouse or former 

spouse. There are no exceptions, even for victims of 

spousal abuse or domestic violence.

We will inform your spouse or former spouse that you 

filed Form 8857 and will allow him or her to participate in 

the process. If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him 

or her of its preliminary and final determinations regarding 

your request for relief.

To protect your privacy, the IRS will not disclose your 

personal information (such as your current name, address, phone number(s), or information about your employer, your income, or your assets). Any other information you provide that the IRS uses to make a 

determination about your request for relief from liability 

Publication 971 (December 2021) Page 3
could be disclosed to the person you list on Form 8857, 

line 6. If you have concerns about your privacy or the privacy of others, you should redact or black out personal information in the material you submit.

If you petition the Tax Court (explained below), 

your spouse or former spouse may see your personal information, unless you ask the Tax Court to 

withhold it.

Tax Court Review of Request

After you file Form 8857, you may be able to petition (ask) 

the United States Tax Court to review your request for relief (other than a request for relief from liability for tax attributable to an item of community income) if:

1. The IRS sends you a final determination letter regarding your request for relief, or

2. You do not receive a final determination letter from 

the IRS within 6 months from the date you filed Form 

8857.

The United States Tax Court is an independent judicial 

body and is not part of the IRS.

You must file the petition no later than the 90th day after the date the IRS mails its final determination letter to 

you. If you do not file a petition, or you file it late, the Tax 

Court cannot review your request for relief.

You can get a copy of the rules for filing a petition 

by writing to the Tax Court at the following address:

United States Tax Court

400 Second Street, NW

Washington, DC 20217

Or you can visit the Tax Court's website at 

www.ustaxcourt.gov.

Community Property Laws

Generally, you must follow community property laws when 

filing a tax return if you are married and live in a community property state. Community property states are Arizona, 

California, Idaho, Louisiana, Nevada, New Mexico, Texas, 

Washington, and Wisconsin. Generally, community property laws provide that you and your spouse are both entitled to one-half of your total community income and expenses. If you and your spouse filed a joint return in a 

community property state, you are both jointly and severally liable for the total liability on the return. If you request 

relief from joint and several liability, state community property laws are not taken into account in determining 

whether an item belongs to you or your spouse or former 

spouse.

If you were a married resident of a community property 

state, but did not file a joint return and are now liable for 

an unpaid or understated tax, check "Yes" on Form 8857, 

CAUTION

!

line 1. You have the following two ways to get relief. You 

can request relief from liability for tax attributable to an 

item of community income or you may be able to request 

equitable relief.

Relief for Married Persons Who Did 

Not File Joint Returns

Married persons who live in community property states, 

but who did not file joint returns, have two ways to get relief.

Relief From Liability for Tax Attributable to 

an Item of Community Income

You are not responsible for the tax relating to an item of 

community income if all the following conditions exist.

1. You did not file a joint return for the tax year.

2. You did not include the item of community income in 

gross income.

3. The item of community income you did not include is 

one of the following.

a. Wages, salaries, and other compensation your 

spouse (or former spouse) received for services 

he or she performed as an employee.

b. Income your spouse (or former spouse) derived 

from a trade or business he or she operated as a 

sole proprietor.

c. Your spouse's (or former spouse's) distributive 

share of partnership income.

d. Income from your spouse's (or former spouse's) 

separate property (other than income described in 

(a), (b), or (c)). Use the appropriate community 

property law to determine what is separate property.

e. Any other income that belongs to your spouse (or 

former spouse) under community property law.

4. You establish that you did not know of, and had no 

reason to know of, that community income. See Actual knowledge or reason to know below.

5. Under all facts and circumstances, it would not be fair 

to include the item of community income in your gross 

income. See Indications of unfairness for relief from liability for tax attributable to an item of community income, later.

Actual knowledge or reason to know. You knew or 

had reason to know of an item of community income if:

• You actually knew of the item of community income, 

or

• A reasonable person in similar circumstances would 

have known of the item of community income.

Amount of community income unknown. If you are 

aware of the source of the item of community income or 

Page 4 Publication 971 (December 2021)
the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason 

to know of the item of community income. Not knowing the 

specific amount is not a basis for relief.

Reason to know. The IRS will consider all facts and 

circumstances in determining whether you had reason to 

know of an item of community income. The facts and circumstances include.

• The nature of the item of community income and the 

amount of the item relative to other income items.

• The financial situation of you and your spouse (or former spouse).

• Your educational background and business experience.

• Whether the item of community income represented a 

departure from a recurring pattern reflected in prior 

years' returns (for example, omitted income from an 

investment regularly reported on prior years' returns).

Indications of unfairness for relief from liability for 

tax attributable to an item of community income. The 

IRS will consider all of the facts and circumstances of the 

case in order to determine whether it is unfair to hold you 

responsible for the understated tax due to the item of 

community income.

The following are examples of factors the IRS will consider.

• Whether you received a benefit, either directly or indirectly, from the omitted item of community income 

(defined below).

• Whether your spouse (or former spouse) deserted 

you.

• Whether you and your spouse have been divorced or 

separated.

For other factors, see Factors for Determining Whether To 

Grant Equitable Relief, later.

Benefit from omitted item of community income. A 

benefit includes normal support, but does not include de 

minimis (small) amounts. Evidence of a direct or indirect 

benefit may consist of transfers of property or rights to 

property, including transfers received several years after 

the filing of the return.

For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) 

and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), 

you are considered to have benefitted from those omitted 

items of community income.

Equitable Relief

If you do not qualify for the relief described above and are 

now liable for an unpaid or understated tax you believe 

should be paid only by your spouse (or former spouse), 

you may request equitable relief (discussed later).

How and When To Request Relief

You request relief by filing Form 8857, as discussed earlier. Fill in Form 8857 according to the instructions.

For relief from liability for tax attributable to an item of 

community income, you must file Form 8857 no later than 

6 months before the expiration of the period of limitations 

on assessment (including extensions) against your 

spouse for the tax year for which you are requesting relief. 

However, if the IRS begins an examination of your return 

during that 6-month period, the latest time for requesting 

relief is 30 days after the date of the IRS's initial contact 

letter to you. The period of limitation on assessment is the 

amount of time, generally 3 years, that the IRS has from 

the date you filed the return to assess taxes that you owe.

Innocent Spouse Relief

By requesting innocent spouse relief, you can be relieved 

of responsibility for paying tax, interest, and penalties if 

your spouse (or former spouse) improperly reported items 

or omitted items on your tax return. Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). However, 

you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. The IRS 

can collect these amounts from either you or your spouse 

(or former spouse).

You must meet all of the following conditions to qualify 

for innocent spouse relief.

1. You filed a joint return.

2. There is an understated tax on the return that is due 

to erroneous items (defined later) of your spouse (or 

former spouse).

3. You can show that when you signed the joint return 

you did not know, and had no reason to know, that the 

understated tax existed (or the extent to which the understated tax existed). See Actual Knowledge or Reason To Know, later.

4. Taking into account all the facts and circumstances, it 

would be unfair to hold you liable for the understated 

tax. See Indications of Unfairness for Innocent 

Spouse Relief, later.

Innocent spouse relief will not be granted if the IRS 

proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent 

scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner.

Understated Tax

You have an understated tax if the IRS determined that 

your total tax should be more than the amount that was 

actually shown on your return.

Publication 971 (December 2021) Page 5
Erroneous Items

Erroneous items are either of the following.

1. Unreported income. This is any gross income item 

received by your spouse (or former spouse) that is not 

reported.

2. Incorrect deduction, credit, or basis. This is any 

improper deduction, credit, or property basis claimed 

by your spouse (or former spouse).

The following are examples of erroneous items.

• The expense for which the deduction is taken was 

never paid or incurred. For example, your spouse, a 

cash-basis taxpayer, deducted $10,000 of advertising 

expenses on Schedule C of your joint Form 1040, but 

never paid for any advertising.

• The expense does not qualify as a deductible expense. For example, your spouse claimed a business 

fee deduction of $10,000 that was for the payment of 

state fines. Fines are not deductible.

• No factual argument can be made to support the deductibility of the expense. For example, your spouse 

claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for 

your family's two dogs.

Actual Knowledge or Reason To 

Know

You knew or had reason to know of an understated tax if:

• You actually knew of the understated tax, or

• A reasonable person in similar circumstances would 

have known of the understated tax.

Actual knowledge. If you actually knew about an erroneous item that belongs to your spouse (or former spouse), 

the relief discussed here does not apply to any part of the 

understated tax due to that item. You and your spouse (or 

former spouse) remain jointly liable for that part of the understated tax. For information about the criteria for determining whether you actually knew about an erroneous 

item, see Actual Knowledge under Separation of Liability 

Relief, later.

Reason to know. If you had reason to know about an erroneous item that belongs to your spouse (or former 

spouse), the relief discussed here does not apply to any 

part of the understated tax due to that item. You and your 

spouse (or former spouse) remain jointly liable for that 

part of the understated tax.

The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. The facts and circumstances include.

• The nature of the erroneous item and the amount of 

the erroneous item relative to other items.

• The financial situation of you and your spouse (or former spouse).

• Your educational background and business experience.

• The extent of your participation in the activity that resulted in the erroneous item.

• Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted 

from the return that a reasonable person would question.

• Whether the erroneous item represented a departure 

from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns).

Partial relief when a portion of an erroneous item is 

unknown. You may qualify for partial relief if, at the time 

you filed your return, you had no knowledge or reason to 

know of a portion of an erroneous item. You will be relieved of the understated tax due to that portion of the item 

if all other requirements are met for that portion.

Example. At the time you signed your joint return, you 

knew that your spouse did not report $5,000 of gambling 

winnings. The IRS examined your tax return several 

months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. 

You established that you did not know about, and had no 

reason to know about, the additional $20,000 because of 

the way your spouse handled gambling winnings. The understated tax due to the $20,000 will qualify for innocent 

spouse relief if you meet the other requirements. The understated tax due to the $5,000 of gambling winnings you 

knew about will not qualify for relief.

Indications of Unfairness for Innocent 

Spouse Relief

The IRS will consider all of the facts and circumstances of 

the case in order to determine whether it is unfair to hold 

you responsible for the understated tax.

The following are examples of factors the IRS will consider.

• Whether you received a significant benefit (defined 

below), either directly or indirectly, from the understated tax.

• Whether your spouse (or former spouse) deserted 

you.

• Whether you and your spouse have been divorced or 

separated.

• Whether you received a benefit on the return from the 

understated tax.

For other factors, see Factors for Determining Whether To 

Grant Equitable Relief under Equitable Relief, later.

Significant benefit. A significant benefit is any benefit in 

excess of normal support. Normal support depends on 

your particular circumstances. Evidence of a direct or indirect benefit may consist of transfers of property or rights to 

Page 6 Publication 971 (December 2021)
property, including transfers that may be received several 

years after the year of the understated tax.

Example. You receive money from your spouse that is 

beyond normal support. The money can be traced to your 

spouse's lottery winnings that were not reported on your 

joint return. You will be considered to have received a significant benefit from that income. This is true even if your 

spouse gives you the money several years after he or she 

received it.

Separation of Liability Relief

Under this type of relief, the understated tax (plus interest 

and penalties) on your joint return is allocated between 

you and your spouse (or former spouse). The understated 

tax allocated to you is generally the amount you are responsible for.

This type of relief is available for liabilities resulting from 

understated tax. However, refunds are not allowed for any 

liabilities that have been paid.

To request separation of liability relief, you must have 

filed a joint return and meet either of the following requirements at the time you file Form 8857.

• You are no longer married to, or are legally separated 

from, the spouse with whom you filed the joint return 

for which you are requesting relief. (Under this rule, 

you are no longer married if you are widowed.)

• You were not a member of the same household (explained below) as the spouse with whom you filed the 

joint return at any time during the 12-month period 

ending on the date you file Form 8857.

Members of the same household. You and your 

spouse are not members of the same household if you are 

living apart and are estranged. However, you and your 

spouse are considered members of the same household if 

any of the following conditions are met.

1. You and your spouse reside in the same dwelling.

2. You and your spouse reside in separate dwellings but 

are not estranged, and one of you is temporarily absent from the other's household as explained in (3) 

below.

3. Either spouse is temporarily absent from the household and it is reasonable to assume that the absent 

spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 

Examples of temporary absences include absence 

due to imprisonment, illness, business, vacation, military service, or education.

Burden of proof. You must be able to prove that you 

meet all of the requirements for separation of liability relief 

(except actual knowledge) and that you did not transfer 

property to avoid tax (discussed later). You must also establish the basis for allocating the erroneous items.

Limitations on Relief

Even if you meet the requirements discussed previously, 

separation of liability relief will not be granted in the following situations.

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

spouse) transferred assets to one another as part of a 

fraudulent scheme. A fraudulent scheme includes a 

scheme to defraud the IRS or another third party, such 

as a creditor, former spouse, or business partner.

• The IRS proves that at the time you signed your joint 

return, you had actual knowledge (explained below) of 

any erroneous items giving rise to the deficiency that 

were allocable to your spouse (or former spouse). For 

the definition of erroneous items, see Erroneous Items 

under Innocent Spouse Relief, earlier.

• Your spouse (or former spouse) transferred property 

to you to avoid tax or the payment of tax. See Transfers of Property To Avoid Tax, later.

Actual Knowledge

The relief discussed here does not apply to any part of the 

understated tax due to your spouse's (or former spouse's) 

erroneous items of which you had actual knowledge. You 

and your spouse (or former spouse) remain jointly and 

severally liable for this part of the understated tax.

If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of 

the item.

You had actual knowledge of an erroneous item if.

• You knew that an item of unreported income was received. (This rule applies whether or not there was a 

receipt of cash.)

• You knew of the facts that made an incorrect deduction or credit unallowable.

• For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent 

shown on the tax return.

Knowledge of the source of an erroneous item is not 

sufficient to establish actual knowledge. Also, your actual 

knowledge may not be inferred when you merely had a 

reason to know of the erroneous item. Similarly, the IRS 

does not have to establish that you knew of the source of 

an erroneous item in order to establish that you had actual 

knowledge of the item itself.

Your actual knowledge of the proper tax treatment of an 

erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. Neither is 

your actual knowledge of how the erroneous item was 

treated on the tax return. For example, if you knew that 

your spouse received dividend income, relief is not available for that income even if you did not know it was taxable.

Example. Bill and Karen Green filed a joint return 

showing Karen's wages of $50,000 and Bill's 

Publication 971 (December 2021) Page 7
self-employment income of $10,000. The IRS audited 

their return and found that Bill did not report $20,000 of 

self-employment income. The additional income resulted 

in a $6,000 understated tax, plus interest and penalties. 

After obtaining a legal separation from Bill, Karen filed 

Form 8857 to request separation of liability relief. The IRS 

proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Bill 

is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. 

Karen is also liable for the understated tax, interest, and 

penalties due to the $20,000 of unreported income because she actually knew of the item. The IRS can collect 

the entire $6,000 plus interest and penalties from either 

Karen or Bill because they are jointly and individually liable for it.

Factors supporting actual knowledge. The IRS may 

rely on all facts and circumstances in determining whether 

you actually knew of an erroneous item at the time you 

signed the return. The following are examples of factors 

the IRS may use.

• Whether you made a deliberate effort to avoid learning 

about the item in order to be shielded from liability.

• Whether you and your spouse (or former spouse) 

jointly owned the property that resulted in the erroneous item.

You will not be considered to have had an ownership 

interest in an item based solely on the operation of community property law. Rather, if you resided in a community 

property state at the time the return was signed, you will 

be considered to have had an ownership interest in an 

item only if your name appeared on the ownership documents, or there otherwise is an indication that you asserted dominion and control over the item.

Example. Harry and Wanda live in Arizona, a community property state. After their marriage, Harry opens a 

bank account in his name. Under the operation of the 

community property state laws of Arizona, Wanda owns 1⁄2 

of the bank account. However, Wanda does not have an 

ownership interest in the account for purposes of demonstrating that Wanda had actual knowledge of an erroneous item because the account is not held in her name and 

there is no other indication that she asserted dominion 

and control over the item.

Exception for spousal abuse or domestic violence.

Even if you had actual knowledge, you may still qualify for 

relief if you establish that:

• You were the victim of spousal abuse or domestic violence before signing the return, and

• Because of that abuse, you did not challenge the 

treatment of any items on the return because you 

were afraid your spouse (or former spouse) would retaliate against you.

If you establish that you signed your joint return under 

duress (threat of harm or other form of coercion), then it is 

not a joint return, and you are not liable for any tax shown 

on that return or any tax deficiency for that return. However, you may be required to file a separate return for that 

tax year.

Transfers of Property To Avoid Tax

If your spouse (or former spouse) transfers property (or 

the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you 

will be increased by the fair market value of the property 

on the date of the transfer. The increase may not be more 

than the entire amount of the liability. A transfer will be 

presumed to have as its main purpose the avoidance of 

tax or payment of tax if the transfer is made after the date 

that is 1 year before the date on which the IRS sent its first 

letter of proposed deficiency. This presumption will not 

apply if:

• The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument 

incident to such an agreement; or

• You establish that the transfer did not have as its main 

purpose the avoidance of tax or payment of tax.

If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance 

of tax or payment of tax, the tax liability allocated to you 

will be increased as explained above.

Equitable Relief

If you do not qualify for innocent spouse relief or separation of liability relief, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. If you did not file a joint return but did not qualify for 

relief from liability for tax attributable to an item of community income, you may be eligible for equitable relief.

Unlike innocent spouse relief or separation of liability 

relief, you can get equitable relief from an understated tax 

(defined earlier under Innocent Spouse Relief) or an unpaid tax. An unpaid tax is an amount of tax you properly 

reported on your return but you have not paid. For example, your joint 2018 return shows that you and your 

spouse owed $5,000. You paid $2,000 with the return. 

You have an unpaid tax of $3,000.

Conditions for Getting Equitable 

Relief

In order to be considered for equitable relief from joint and 

several liability, you must meet all of the following threshold conditions. In order to be considered for equitable relief from liability for tax attributable to an item of community income, you must meet all of the following threshold 

conditions except for items 1 and 2.

1. You are not eligible for innocent spouse relief or separation of liability relief.

2. You filed a joint return for the tax year(s) at issue.

Page 8 Publication 971 (December 2021)
3. You timely filed your claim for relief. See When To File 

Form 8857, earlier.

4. You and your spouse (or former spouse) did not 

transfer assets to one another as a part of a fraudulent scheme. A fraudulent scheme includes a scheme 

to defraud the IRS or another third party, such as a 

creditor, former spouse, or business partner.

5. Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the 

payment of tax. See Transfers of Property To Avoid 

Tax, earlier, under Separation of Liability Relief.

6. You did not knowingly participate in the filing of a fraudulent joint return.

7. The income tax liability from which you seek relief is 

attributable (either in full or in part) to an item of your 

spouse (or former spouse) or an unpaid tax resulting 

from your spouse’s (or former spouse’s) income. If the 

liability is partially attributable to you, then relief can 

only be considered for the part of the liability attributable to your spouse (or former spouse). The IRS will 

consider granting relief regardless of whether the understated tax, deficiency, or unpaid tax is attributable 

(in full or in part) to you if any of the following exceptions apply.

a. The item is attributable or partially attributable to 

you solely due to the operation of community 

property law. If you meet this exception, that item 

will be considered attributable to your spouse (or 

former spouse) for purposes of equitable relief.

b. If the item is titled in your name, the item is presumed to be attributable to you. However, you can 

rebut this presumption based on the facts and circumstances.

c. You did not know, and had no reason to know, 

that funds intended for the payment of tax were 

misappropriated by your spouse (or former 

spouse) for his or her benefit. If you meet this exception, the IRS will consider granting equitable 

relief although the unpaid tax may be attributable 

in part or in full to your item, and only to the extent 

the funds intended for payment were taken by 

your spouse (or former spouse).

d. You establish that you were the victim of spousal 

abuse or domestic violence before the return was 

filed, and that, as a result of the prior abuse, you 

did not challenge the treatment of any items on 

the return for fear of your spouse's (or former 

spouse's) retaliation. If you meet this exception, 

relief will be considered even though the understated tax or unpaid tax may be attributable in part or 

in full to your item.

e. The item giving rise to the understated tax or deficiency is attributable to you, but you establish that 

your spouse's (or former spouse's) fraud is the 

reason for the erroneous item.

Factors for Determining Whether To 

Grant Equitable Relief

If you meet all the threshold conditions, the IRS will grant 

equitable relief if you establish that it would be unfair to 

hold you liable for the understated or unpaid tax. The IRS 

will consider all facts and circumstances of your case in 

determining whether it is unfair to hold you liable for all or 

part of the unpaid income tax liability or deficiency, and 

whether full or partial equitable relief should be granted. 

The factors listed below are designed as guides and not 

intended to be an exclusive list. Other factors relevant to 

your case may also be considered. In evaluating your 

claim for relief, no one factor or a majority of factors necessarily determines the outcome. The degree of importance of each factor varies depending on your facts and 

circumstances. Abuse or the exercise of financial control 

by your spouse (or former spouse) is a factor that may impact the other factors, as described below. Factors the 

IRS will consider include the following.

Marital Status

The IRS will consider whether you are no longer married 

to your spouse as of the date the IRS makes its determination. If you are still married to your spouse, this factor is 

neutral. If you are no longer married to your spouse, this 

factor will weigh in favor of relief. You will be treated as 

being no longer married to your spouse only in the following situations.

• You are divorced from your spouse.

• You are legally separated from your spouse under applicable state law.

• You are a widow or widower and are not an heir to 

your spouse's estate that would have sufficient assets 

to pay the tax liability.

• You have not been a member of the same household 

as your spouse at any time during the 12-month period ending on the date the IRS makes its determination. For these purposes, a temporary absence (for 

example, due to imprisonment, illness, business, military service, or education) is not considered separation if the absent spouse is expected to return to the 

household. You are a member of the same household 

as your spouse for any period in which both of you 

maintain the same residence.

Economic Hardship

The IRS will consider whether you will suffer economic 

hardship if relief is not granted. For purposes of this factor, 

an economic hardship exists if satisfaction of the tax liability in whole or in part will cause you to be unable to pay 

reasonable basic living expenses. The IRS will determine 

whether you meet this factor based on the information you 

provide in Part IV of Form 8857. If denying relief will cause 

you to suffer economic hardship, this factor will weigh in 

favor of relief. If denying relief will not cause you to suffer 

economic hardship, this factor will be neutral.

Publication 971 (December 2021) Page 9
Knowledge or Reason To Know

Understated tax on a joint return. The IRS will consider whether you knew or had reason to know of the item 

giving rise to the understated tax or deficiency as of the 

date the joint return (including a joint amended return) was 

filed, or the date you reasonably believed the joint return 

was filed. If you did not know and had no reason to know 

of the item giving rise to the understated tax, this factor 

will weigh in favor of relief. If you knew or had reason to 

know of the item giving rise to the understated tax, this 

factor will weigh against relief. Actual knowledge of the 

item giving rise to the understated tax or deficiency will not 

be weighed more heavily than any other factor. Depending on the facts and circumstances, if you were abused by 

your spouse or former spouse (as discussed later), or 

your spouse (or former spouse) maintained control of the 

household finances by restricting your access to financial 

information, and because of the abuse or financial control, 

you were not able to challenge the treatment of any items 

on the joint return for fear of your spouse’s (or former 

spouse’s) retaliation, this factor will weigh in favor of relief 

even if you knew or had reason to know of the items giving 

rise to the understated tax or deficiency.

Understated tax on a return other than a joint return. 

The IRS will consider whether you knew or had reason to 

know of an item of community income properly includible 

in gross income, which, under item (3) discussed earlier 

under Relief From Liability for Tax Attributable to an Item 

of Community Income, would be treated as the income of 

your spouse (or former spouse).

Unpaid tax. In the case of an income tax liability that was 

properly reported but not paid, the IRS will consider 

whether (as of the date the return was filed or the date you 

reasonably believed the return was filed) you knew or had 

reason to know that your spouse (or former spouse) would 

not or could not pay the tax liability at that time or within a 

reasonable period of time after the filing of the return. This 

factor will weigh in favor of relief if you reasonably expected your spouse (or former spouse) to pay the tax liability 

reported on the return. A reasonable expectation of payment will be presumed if the spouses submitted a request 

for an installment agreement to pay the tax reported as 

due on the return. To benefit from the presumption, the request for an installment agreement must be filed by the 

later of 90 days after the due date for payment of the tax, 

or 90 days after the return was filed. The request must detail the plan for paying the tax, interest, and penalties, satisfy the liability within a reasonable time; and not be unreasonable for you to believe that your spouse (or former 

spouse) will be able to make the payments contemplated 

in the requested installment agreement.

This factor will weigh against relief if, based on the facts 

and circumstances of the case, it was not reasonable for 

you to believe that your spouse (or former spouse) would 

or could pay the tax liability shown on the return. For example, if prior to the return being filed, or the date you reasonably believed the return was filed, you knew of your 

spouse’s (or former spouse’s) prior bankruptcies, financial 

difficulties, or other issues with the IRS or other creditors, 

or were otherwise aware of difficulties in timely paying 

bills, then this factor will generally weigh against relief.

Depending on the facts and circumstances, if you were 

abused by your spouse or former spouse (as discussed 

later), or your spouse (or former spouse) maintained control of the household finances by restricting your access to 

financial information, and because of the abuse or financial control, you were not able to question the payment of 

the taxes reported as due on the return or challenge your 

spouse’s (or former spouse’s) assurance regarding payment of the taxes for fear of his or her retaliation, this factor will weigh in favor of relief even if you knew or had reason to know about your spouse’s (or former spouse’s) 

intent or ability to pay the taxes due.

In the case of an unpaid tax on an amended return that 

reports a liability based on items not properly reported on 

the original return, the initial inquiry is whether (as of the 

date the amended return was filed, or the date you reasonably believed the amended return was filed) you reasonably expected that your spouse (or former spouse) 

would pay the tax within a reasonable period of time. If so, 

this factor will weigh in favor of relief. However, if it was 

not reasonable for you to expect that your spouse (or former spouse) would pay the tax, your knowledge or reason 

to know of the understated tax on the original return will 

also be considered. If you knew or had reason to know of 

the item giving rise to the understated tax on the original 

return, then this factor will weigh against relief. If you did 

not know or have reason to know of the item, then this factor will weigh in favor of relief.

Reason to know. The facts and circumstances that are 

considered in determining whether you had reason to 

know of an understated tax, or reason to know whether 

your spouse (or former spouse) could or would pay the reported tax liability, include, but are not limited, to the following.

• Your level of education.

• Any deceit or evasiveness of your spouse (or former 

spouse).

• Your degree of involvement in the activity generating 

the income tax liability.

• Your involvement in business or household financial 

matters.

• Your business or financial expertise.

• Any lavish or unusual expenditures compared with 

past spending levels.

Example. You and your spouse filed a joint 2018 return. That return showed you owed $10,000. You had 

$5,000 of your own money and you took out a loan to pay 

the other $5,000. You gave two checks for $5,000 each to 

your spouse to pay the $10,000 liability. Without telling 

you, your spouse took the $5,000 loan and spent it on 

himself. You and your spouse were divorced in 2019. In 

addition, you had no knowledge or reason to know at the 

time you signed the return that the tax would not be paid. 

These facts indicate to the IRS that it may be unfair to hold 

you liable for the $5,000 unpaid tax. The IRS will consider 

Page 10 Publication 971 (December 2021)
these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief 

from the $5,000 unpaid tax.

Abuse by your spouse (or former spouse). For purposes of the equitable relief rules, if you establish that you 

were the victim of abuse (not amounting to duress), then 

depending on the facts and circumstances of your situation, the abuse may result in certain factors weighing in favor of relief when otherwise the factor may have weighed 

against relief. Abuse comes in many forms and can include physical, psychological, sexual, or emotional abuse, 

including efforts to control, isolate, humiliate, and intimidate you, or to undermine your ability to reason independently and be able to do what is required under the tax 

laws. The IRS will consider all the facts and circumstances in determining whether you were abused. The IRS will 

also consider the impact of your spouse’s (or former spouse’s) alcohol or drug abuse in determining whether you 

were abused. Depending on the facts and circumstances, 

abuse of your child or other family member living in the 

household may constitute abuse of you.

Legal Obligation

The IRS will consider whether you or your spouse (or former spouse) has a legal obligation to pay the outstanding 

federal income tax liability. For purposes of this factor, a 

legal obligation is an obligation arising from a divorce decree or other legally binding agreement. This factor will 

weigh in favor of relief if your former spouse has the sole 

legal obligation to pay the outstanding income tax liability 

pursuant to a divorce decree or agreement. This factor will 

be neutral if you knew or had reason to know, when entering into the divorce decree or agreement, that your former 

spouse would not pay the income tax liability. This factor 

will weigh against relief if you have the sole legal obligation. The fact that your spouse (or former spouse) has 

been relieved of liability for the taxes at issue as a result of 

a discharge in bankruptcy is disregarded in determining 

whether you have the sole legal obligation. This factor will 

be neutral if, based on an agreement or consent order, 

both spouses have a legal obligation to pay the outstanding income tax liability, the spouses are not separated or 

divorced, or the divorce decree or agreement is silent as 

to any obligation to pay the outstanding income tax liability.

Significant Benefit

The IRS will consider whether you significantly benefited 

from the unpaid income tax liability or understated tax. A 

significant benefit is any benefit in excess of normal support. For example, if you enjoyed the benefits of a lavish 

lifestyle, such as owning luxury assets and taking expensive vacations, this factor will weigh against relief. If, however, your spouse (or former spouse) controlled the 

household and business finances or there was abuse (discussed earlier) such that he or she made the decision on 

spending funds for a lavish lifestyle, then this mitigates 

this factor so that it is neutral. If only your spouse (or 

former spouse) significantly benefitted from the unpaid tax 

or understatement, and you had little or no benefit, or your 

spouse (or former spouse) enjoyed the benefit to your detriment, this factor will weigh in favor of relief. If the amount 

of unpaid tax or understated tax was small such that neither spouse received a significant benefit, then this factor 

is neutral. Whether the amount of unpaid tax or understated tax is small such that neither spouse received a significant benefit will vary depending on the facts and circumstances of each case.

Compliance With Income Tax Laws

The IRS will consider whether you have made a good faith 

effort to comply with the income tax laws in the tax years 

following the tax year or years to which the request for relief relates.

If you are compliant for tax years after being divorced 

from your spouse, then this factor will weigh in favor of relief. If you are not compliant, then this factor will weigh 

against relief. If you made a good faith effort to comply 

with the tax laws but were unable to fully comply, then this 

factor will be neutral. For example, if you timely filed an income tax return but were unable to fully pay the tax liability 

due to your poor financial or economic situation after the 

divorce, then this factor will be neutral.

If you remain married to your spouse, whether or not legally separated or living apart, and continue to file joint returns with your spouse after requesting relief, then this 

factor will be neutral if the joint returns are compliant with 

the tax laws. If the joint returns are not compliant with the 

tax laws, then this factor will weigh against relief.

If you remain married to your spouse but file separate 

returns, this factor will weigh in favor of relief if you are 

compliant with the tax laws. If you are not compliant with 

the tax laws, then this factor will weigh against relief. If you 

made a good faith effort to comply with the tax laws but 

were unable to fully comply, then this factor will be neutral. 

For example, if you timely filed an income tax return but 

were unable to fully pay the tax liability due to your poor 

financial or economic situation as a result of being separated or living apart from your spouse, then this factor will be 

neutral.

Mental or Physical Health

The IRS will consider whether you were in poor physical 

or mental health. This factor will weigh in favor of relief if 

you were in poor mental or physical health at one of the 

following times.

• At the time the return or returns for which the request 

for relief relates were filed.

• At the time you reasonably believed the return or returns were filed.

• At the time you request relief.

The IRS will consider the nature, extent, and duration of 

your condition, including the ongoing economic impact of 

Publication 971 (December 2021) Page 11
your illness. If you were in neither poor physical nor poor 

mental health, this factor is neutral.

Refunds

If you are granted relief, refunds are:

• Permitted under innocent spouse relief and equitable 

relief, as explained later under Limit on Amount of Refund; and

• Not permitted under separation of liability relief.

Proof Required

The IRS will only refund payments you made with your 

own money. However, you must provide proof that you 

made the payments with your own money. Examples of 

proof are a copy of your bank statement or a canceled 

check. No proof is required if your individual refund was 

used by the IRS to pay a tax you owed on a joint tax return 

for another year.

Limit on Amount of Refund

You are not eligible for refunds of payments made with the 

joint return, joint payments, or payments that your spouse 

(or former spouse) made. For example, withholding tax 

and estimated tax payments cannot be refunded because 

they are considered made with the joint return. However, 

you may be entitled to a refund of your portion of a joint 

overpayment from another year that was applied to the 

joint tax for a different year. You will need to show your 

portion of the joint overpayment.

The amount of your refund is limited. Read the following chart to find out the limit.

IF you file Form 8857... THEN the refund cannot be 

more than...

within 3 years after filing your 

return

the part of the tax paid within 3 

years (plus any extension of 

time for filing your return) before 

you filed Form 8857.

after the 3-year period, but 

within 2 years from the time you 

paid the tax

the tax you paid within 2 years 

immediately before you filed 

Form 8857.

Page 12 Publication 971 (December 2021)
Flowcharts

The following flowcharts provide a quick way for determining whether you may qualify for relief. But do not rely on 

these flowcharts alone. Also read the earlier discussions.

Figure A. Do You Qualify for Innocent Spouse Relief?

Start Here

Does your joint return have an understated tax

due to erroneous items of your spouse?

At the time you signed the joint return, did you

know or have reason to know that there was an

understated tax?

Are you able to show, based on the facts and

circumstances, that it would be unfair to hold

you liable for the understated tax?

You do not qualify for innocent spouse relief; go

to Figure B.

You may qualify for innocent spouse relief.

No

Yes

Yes

No

Yes2

No

1 Collection activities that may start the 2-year period are described earlier under How To Request Relief.

2 You may qualify for partial relief if, at the time you led your return, you knew or had reason to know of only a portion of an erroneous item.

Did you le a joint return for the year you want

relief?

You do not qualify for innocent

spouse relief but you may qualify for

relief from liability for tax attributable

to an item of community income. See

Community Property Laws, earlier.

Yes

No

Will you le Form 8857 no later than 2 years

after the rst IRS attempt to collect the tax

from you 1 ?

You do not qualify for innocent

spouse relief but you may qualify for

equitable relief. See Figure C.

Yes

No

Publication 971 (December 2021) Page 13
Figure B. Do You Qualify for Separation of Liability Relief?

Start Here

Did you le a joint return for the year you want

relief?

Does your joint return have an understated tax?

Are you still married to the spouse with whom

you led the joint return? (If that spouse is

deceased, answer “No.”)

Were you a member of the same household as

the spouse with whom you led the joint return

at any time during the 12-month period ending

on the date you le Form 8857?

You do not qualify for separation of liability 

relief; go to Figure C.

You may qualify for separation of liability relief.

You do not qualify for separation of

liability relief but you may qualify for

relief from liability for tax attributable

to an item of community income. See

Community Property Laws, earlier.

No

Yes

Yes

No

Yes

No

No

No

Are you legally separated from the spouse with

whom you led the joint return?

Yes

Yes

Will you le Form 8857 no later than 2 years

after the rst IRS attempt to collect the tax

from you?*

You do not qualify for separation of

liability relief but you may qualify for

equitable relief. See Figure C. 

Yes

No

*Collection activities that may start the 2-year period are described earlier under How To Request Relief.

Page 14 Publication 971 (December 2021)
Figure C. Do You Qualify for Equitable Relief?

Start Here

Are you eligible for innocent spouse relief,

separation of liability relief, or relief from liability

for tax attributable to an item of community income?

Did your spouse (or former spouse) transfer

property to you for the main purpose of

avoiding tax or the payment of tax?

You may qualify for equitable relief. 2

Yes

Yes

Did you knowingly participate in the ling of a

fraudulent joint return?

Did you and your spouse (or former spouse)

transfer property to one another as part of a

fraudulent scheme?

Is the income tax liability from which you seek

relief due (in full or in part) to one of the following?

• An item of your spouse (or former spouse) with 

You do not qualify for equitable relief.

No

No

No

Yes

Yes

No

Yes

Yes

Are you able to show it would be unfair to hold

you liable for the understated or unpaid tax?

Yes

No

You may qualify for equitable relief if you meet any of the exceptions to condition (7) discussed earlier under Conditions for Getting Equitable Relief. 1

1

Does your return have an understated or

unpaid tax?

No

No

2 You must le Form 8857 by the ling deadlines explained earlier in Exception for equitable relief under How To Request Relief.

.

whom you led the joint return.

• An unpaid tax resulting from your spouse’s (or

former spouse’s) income. 

Publication 971 (December 2021) Page 15
Questions & Answers

This section answers questions commonly asked by taxpayers about innocent spouse relief.

What is joint and several liability?

When you file a joint income tax return, the law makes both you and your 

spouse responsible for the entire tax 

liability. This is called joint and several 

liability. Joint and several liability applies not only to the tax liability you 

show on the return but also to any additional tax liability the IRS determines 

to be due, even if the additional tax is 

due to the income, deductions, or 

credits of your spouse or former 

spouse. You remain jointly and severally liable for taxes, and the IRS still 

can collect from you, even if you later 

divorce and the divorce decree states 

that your former spouse will be solely 

responsible for the tax.

How can I get relief from joint and 

several liability?

There are three types of relief for filers 

of joint returns: “innocent spouse relief,” “separation of liability relief,” and 

“equitable relief.” Each type has different requirements. They are explained 

separately below.

What are the rules for innocent 

spouse relief?

To qualify for innocent spouse relief, 

you must meet all of the following conditions.

• You must have filed a joint return 

which has an understated tax.

• The understated tax must be due 

to erroneous items of your spouse 

(or former spouse).

• You must establish that at the time 

you signed the joint return, you did 

not know, and had no reason to 

know, that there was an understated tax.

• Taking into account all of the facts 

and circumstances, it would be 

unfair to hold you liable for the understated tax.

• You must request relief within 2 

years after the date on which the 

IRS first began collection activity 

against you.

What are “erroneous items”?

Erroneous items are any deductions, 

credits, or bases that are incorrectly 

stated on the return, and any income 

that is not properly reported on the return.

What is an “understated tax”?

You have an understated tax if the IRS 

determined that your total tax should 

be more than the amount actually 

shown on your return. For example, 

you reported total tax on your 2018 return of $2,500. The IRS determined in 

an audit of your 2018 return that the 

total tax should be $3,000. You have a 

$500 understated tax.

Will I qualify for innocent spouse 

relief in any situation where there 

is an understated tax?

No. There are many situations in 

which you may owe tax that is related 

to your spouse (or former spouse), but 

not be eligible for innocent spouse relief. For example, you and your 

spouse file a joint return on which you 

report $10,000 of income and deductions, but you knew that your spouse 

was not reporting $5,000 of dividends. 

You are not eligible for innocent 

spouse relief because you have 

knowledge of the understated tax.

What are the rules for separation 

of liability relief?

Under this type of relief, you allocate 

(separate) the understated tax (plus 

interest and penalties) on your joint return between you and your spouse (or 

former spouse). The understated tax 

allocated to you is generally the 

amount you are responsible for. To 

qualify for separation of liability relief, 

you must have filed a joint return and 

meet either of the following requirements at the time you file Form 8857.

• You are no longer married to, or 

are legally separated from, the 

spouse with whom you filed the 

joint return for which you are requesting relief. (Under this rule, 

you are no longer married if you 

are widowed.)

• You were not a member of the 

same household as the spouse 

with whom you filed the joint return 

at any time during the 12-month 

period ending on the date you file 

Form 8857.

In addition to the above requirements, you must file a Form 8857 

within 2 years after the date on which 

the IRS first began collection activity 

against you.

Why would a request for 

separation of liability relief be 

denied?

Even if you meet the requirements listed earlier, a request for separation of 

liability relief will not be granted in the 

following situations.

• The IRS proves that you and your 

spouse (or former spouse) transferred assets to one another as 

part of a fraudulent scheme.

• The IRS proves that at the time 

you signed your joint return, you 

had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your 

spouse (or former spouse).

• Your spouse (or former spouse) 

transferred property to you to 

avoid tax or the payment of tax.

What are the rules for equitable 

relief?

Equitable relief is only available if you 

meet all of the following conditions.

• You do not qualify for innocent 

spouse relief, separation of liability 

relief, or relief from liability for tax 

attributable to an item of community income.

Page 16 Publication 971 (December 2021)
• You have an understated tax or 

unpaid tax. See Note, later.

• You and your spouse (or former 

spouse) did not transfer assets to 

one another as a part of a fraudulent scheme.

• Your spouse (or former spouse) 

did not transfer property to you for 

the main purpose of avoiding tax 

or the payment of tax.

• You did not knowingly participate 

in the filing of a fraudulent joint return.

• The income tax liability from which 

you seek relief is attributable (either in full or in part) to an item of 

your spouse (or former spouse) or 

an unpaid tax resulting from your 

spouse's (or former spouse's) income. For exceptions to this condition, see item (7) under Conditions for Getting Equitable Relief, 

earlier.

• You timely file Form 8857 as explained earlier in Exception for 

equitable relief under When To 

File Form 8857.

• The IRS determines that it is unfair 

to hold you liable for the understated or unpaid tax taking into account all the facts and circumstances.

Note. Unlike innocent spouse relief or 

separation of liability relief, if you qualify for equitable relief, you can also get 

relief from an unpaid tax. (An unpaid 

tax is tax that is properly shown on the 

return, but has not been paid.)

How do state community property 

laws affect my ability to qualify for 

relief?

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Generally, 

community property laws provide that 

you and your spouse are both entitled 

to one-half of your total community income and expenses. However, community property laws are not taken 

into account in determining whether 

an item belongs to you or to your 

spouse (or former spouse) if you request relief from joint and several liability.

How do I request relief?

File Form 8857 to ask the IRS for relief. You must file an additional Form 

8857 if you are requesting relief for 

more than 6 years.

When should I file Form 8857?

If you are requesting innocent spouse 

relief or separation of liability relief, file 

Form 8857 no later than 2 years after 

the date on which the IRS first began 

collection activities against you.

If you are requesting equitable relief, see Exception for equitable relief 

under When To File Form 8857, earlier, for when to file Form 8857.

If you are requesting relief from liability for tax attributable to an item of 

community income, see How and 

When To Request Relief under Community Property Laws, earlier, for 

when to file Form 8857.

Where should I file Form 8857?

Use one of the addresses or fax number shown in the Instructions for Form 

8857.

I am currently undergoing an 

examination of my return. How do I 

request innocent spouse relief?

File Form 8857 at one of the addresses or send it to the fax number 

shown in the Instructions for Form 

8857. Do not file it with the employee 

assigned to examine your return.

What if the IRS has given me 

notice that it will levy my account 

for the tax liability and I decide to 

request relief?

Generally, the IRS has 10 years to collect an amount you owe. This is the 

collection statute of limitations. By 

law, the IRS is not allowed to collect 

from you after the 10-year period 

ends.

If you request relief for any tax year, 

the IRS cannot collect from you for 

that year while your request is pending. But interest and penalties continue to accrue. Your request is generally considered pending from the date 

the IRS receives your Form 8857 until 

the date your request is resolved. This 

includes the time the Tax Court is considering your request.

After your case is resolved, the IRS 

can begin or resume collecting from 

you any tax for which you are determined to remain responsible. The 

10-year period will be increased by 

the amount of time your request for relief was pending plus 60 days. See 

Pub. 594 for more information.

What is “injured spouse relief”?

Injured spouse relief is different from 

innocent spouse relief. When a joint 

return is filed and the refund is used to 

pay one spouse's past-due federal 

tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal nontax debt, such as a student loan, the 

other spouse may be considered an 

injured spouse. The injured spouse 

can get back his or her share of the 

joint overpayment using Form 8379, 

Injured Spouse Allocation.

You are considered an injured 

spouse if:

1. You are not legally obligated to 

pay the past-due amount, and

2. You meet any of the following 

conditions.

a. You made and reported tax 

payments (such as federal income tax withholding or estimated tax payments).

b. You had earned income (such 

as wages, salaries, or self-employment income) and 

claimed the earned income 

credit or the additional child 

tax credit.

c. You claimed a refundable tax 

credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax.

Note. If your residence was in a community property state at any time during the year and the state recognizes 

your marriage, you may file Form 

8379 even if only item (1) above applies.

Publication 971 (December 2021) Page 17
How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to 

IRS.gov to find resources that can help 

you right away.

Preparing and filing your tax return. 

After receiving all your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); 

unemployment compensation statements (by mail or in a digital format) or 

other government payment statements 

(Form 1099-G); and interest, dividend, 

and retirement statements from banks 

and investment firms (Forms 1099), 

you have several options to choose 

from to prepare and file your tax return. 

You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to 

prepare your return.

For 2021, if you received an 

Economic Impact Payment 

(EIP), refer to your Notice 

1444-C, Your 2021 Economic Impact 

Payment. If you received Advance 

Child Tax Credit payments, refer to 

your Letter 6419.

Free options for tax preparation. 

Go to IRS.gov to see your options for 

preparing and filing your return online 

or in your local community, if you qualify, which include the following.

• Free File. This program lets you 

prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File 

fillable forms. However, state tax 

preparation may not be available 

through Free File. Go to IRS.gov/

FreeFile to see if you qualify for 

free online federal tax preparation, 

e-filing, and direct deposit or payment options.

• VITA. The Volunteer Income Tax 

Assistance (VITA) program offers 

free tax help to people with 

low-to-moderate incomes, persons 

with disabilities, and limited-English-speaking taxpayers who need 

help preparing their own tax 

CAUTION

!

returns. Go to IRS.gov/VITA, 

download the free IRS2Go app, or 

call 800-906-9887 for information 

on free tax return preparation.

• TCE. The Tax Counseling for the 

Elderly (TCE) program offers free 

tax help for all taxpayers, particularly those who are 60 years of age 

and older. TCE volunteers specialize in answering questions about 

pensions and retirement-related issues unique to seniors. Go to 

IRS.gov/TCE, download the free 

IRS2Go app, or call 888-227-7669 

for information on free tax return 

preparation.

• MilTax. Members of the U.S. 

Armed Forces and qualified veterans may use MilTax, a free tax 

service offered by the Department 

of Defense through Military OneSource. For more information, go 

to MilitaryOneSource 

(MilitaryOneSource.mil/Tax).

Also, the IRS offers Free Fillable 

Forms, which can be completed 

online and then filed electronically 

regardless of income.

Using online tools to help prepare 

your return. Go to IRS.gov/Tools for 

the following.

• The Earned Income Tax Credit 

Assistant (IRS.gov/EITCAssistant) 

determines if you’re eligible for the 

earned income credit (EIC).

• The Online EIN Application 

(IRS.gov/EIN) helps you get an 

employer identification number 

(EIN) at no cost.

• The Tax Withholding Estimator 

(IRS.gov/W4app) makes it easier 

for everyone to pay the correct 

amount of tax during the year. The 

tool is a convenient, online way to 

check and tailor your withholding. 

It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The features include the following.

▶ Easy to understand language.

▶ The ability to switch between 

screens, correct previous entries, 

and skip screens that don’t apply.

▶ Tips and links to help you determine if you qualify for tax credits 

and deductions.

▶ A progress tracker.

▶ A self-employment tax feature.

▶ Automatic calculation of taxable social security benefits.

• The First-Time Homebuyer Credit 

Account Look-up (IRS.gov/

HomeBuyer) tool provides information on your repayments and account balance.

• The Sales Tax Deduction 

Calculator (IRS.gov/SalesTax) figures the amount you can claim if 

you itemize deductions on Schedule A (Form 1040).

Getting answers to your tax 

questions. On IRS.gov, you 

can get up-to-date information 

on current events and changes in tax 

law.

• IRS.gov/Help: A variety of tools to 

help you get answers to some of 

the most common tax questions.

• IRS.gov/ITA: The Interactive Tax 

Assistant, a tool that will ask you 

questions and, based on your input, provide answers on a number 

of tax law topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You 

will find details on 2021 tax 

changes and hundreds of interactive links to help you find answers 

to your questions.

• You may also be able to access tax 

law information in your electronic 

filing software.

Need someone to prepare your tax 

return? There are various types of 

tax return preparers, including tax preparers, enrolled agents, certified public 

accountants (CPAs), attorneys, and 

many others who don’t have professional credentials. If you choose to have 

someone prepare your tax return, 

Page 18 Publication 971 (December 2021)
choose that preparer wisely. A paid tax 

preparer is:

• Primarily responsible for the overall 

substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer 

tax identification number (PTIN).

Although the tax preparer always 

signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid 

to prepare tax returns for others should 

have a thorough understanding of tax 

matters. For more information on how 

to choose a tax preparer, go to Tips for 

Choosing a Tax Preparer on IRS.gov.

Advance child tax credit payments. 

From July through December 2021, 

advance payments were sent automatically to taxpayers with qualifying children who met certain criteria. The advance child tax credit payments were 

early payments of up to 50% of the estimated child tax credit that taxpayers 

may properly claim on their 2021 returns. Go to IRS.gov/AdvCTC for more 

information about these payments and 

how they can affect your taxes.

Coronavirus. Go to IRS.gov/

Coronavirus for links to information on 

the impact of the coronavirus, as well 

as tax relief available for individuals 

and families, small and large businesses, and tax-exempt organizations.

Employers can register to use Business Services Online. The Social 

Security Administration (SSA) offers 

online service at SSA.gov/employer for 

fast, free, and secure online W-2 filing 

options to CPAs, accountants, enrolled 

agents, and individuals who process 

Form W-2, Wage and Tax Statement, 

and Form W-2c, Corrected Wage and 

Tax Statement.

IRS social media. Go to IRS.gov/

SocialMedia to see the various social 

media tools the IRS uses to share the 

latest information on tax changes, 

scam alerts, initiatives, products, and 

services. At the IRS, privacy and security are our highest priority. We use 

these tools to share public information 

with you. Don’t post your social security number (SSN) or other confidential 

information on social media sites. Always protect your identity when using 

any social networking site.

The following IRS YouTube channels provide short, informative videos 

on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video 

portal (IRSVideos.gov) contains video 

and audio presentations for individuals, 

small businesses, and tax professionals.

Online tax information in other languages. You can find information on 

IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter 

(OPI) Service. The IRS is committed 

to serving our multilingual customers 

by offering OPI services. The OPI 

Service is a federally funded program 

and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. 

The OPI Service is accessible in more 

than 350 languages.

Accessibility Helpline available for 

taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. 

The Accessibility Helpline can answer 

questions related to current and future 

accessibility products and services 

available in alternative media formats 

(for example, braille, large print, audio, 

etc.).

Getting tax forms and publications. 

Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. 

Or, you can go to IRS.gov/OrderForms 

to place an order.

Getting tax publications and instructions in eBook format. You can 

also download and view popular tax 

publications and instructions (including 

the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/

eBooks.

Note. IRS eBooks have been tested using Apple's iBooks for iPad. Our 

eBooks haven’t been tested on other 

dedicated eBook readers, and eBook 

functionality may not operate as intended.

Access your online account (individual taxpayers only). Go to 

IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a 

breakdown by tax year.

• See payment plan details or apply 

for a new payment plan.

• Make a payment or view 5 years of 

payment history and any pending 

or scheduled payments.

• Access your tax records, including 

key data from your most recent tax 

return, your EIP amounts, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Tax Pro Account. This tool lets your 

tax professional submit an authorization request to access your individual 

taxpayer IRS online account. For more 

information, go to IRS.gov/

TaxProAccount.

Using direct deposit. The fastest 

way to receive a tax refund is to file 

electronically and choose direct deposit, which securely and electronically 

transfers your refund directly into your 

financial account. Direct deposit also 

avoids the possibility that your check 

could be lost, stolen, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their 

refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for 

more information on where to find a 

bank or credit union that can open an 

account online.

Getting a transcript of your return. 

The quickest way to get a copy of your 

tax transcript is to go to IRS.gov/

Transcripts. Click on either “Get Transcript Online” or “Get Transcript by 

Mail” to order a free copy of your transcript. If you prefer, you can order your 

transcript by calling 800-908-9946.

Publication 971 (December 2021) Page 19
Reporting and resolving your 

tax-related identity theft issues. 

• Tax-related identity theft happens 

when someone steals your personal information to commit tax 

fraud. Your taxes can be affected if 

your SSN is used to file a fraudulent return or to claim a refund or 

credit.

• The IRS doesn’t initiate contact 

with taxpayers by email, text messages, telephone calls, or social 

media channels to request personal or financial information. This 

includes requests for personal 

identification numbers (PINs), 

passwords, or similar information 

for credit cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the 

IRS Identity Theft Central webpage, for information on identity 

theft and data security protection 

for taxpayers, tax professionals, 

and businesses. If your SSN has 

been lost or stolen or you suspect 

you’re a victim of tax-related identity theft, you can learn what steps 

you should take.

• Get an Identity Protection PIN (IP 

PIN). IP PINs are six-digit numbers 

assigned to taxpayers to help prevent the misuse of their SSNs on 

fraudulent federal income tax returns. When you have an IP PIN, it 

prevents someone else from filing 

a tax return with your SSN. To 

learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your 

refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app 

to your mobile device to check your 

refund status.

• Call the automated refund hotline 

at 800-829-1954.

Note. The IRS can’t issue refunds 

before mid-February 2022 for returns 

that claimed the EIC or the additional 

child tax credit (ACTC). This applies to 

the entire refund, not just the portion 

associated with these credits.

Making a tax payment. Go to 

IRS.gov/Payments for information on 

how to make a payment using any of 

the following options.

• IRS Direct Pay: Pay your individual 

tax bill or estimated tax payment 

directly from your checking or savings account at no cost to you.

• Debit or Credit Card: Choose an 

approved payment processor to 

pay online or by phone.

• Electronic Funds Withdrawal: 

Schedule a payment when filing 

your federal taxes using tax return 

preparation software or through a 

tax professional.

• Electronic Federal Tax Payment 

System: Best option for businesses. Enrollment is required.

• Check or Money Order: Mail your 

payment to the address listed on 

the notice or instructions.

• Cash: You may be able to pay your 

taxes with cash at a participating 

retail store.

• Same-Day Wire: You may be able 

to do same-day wire from your financial institution. Contact your financial institution for availability, 

cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the 

electronic payments you make online, 

by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, 

easy, and faster than mailing in a 

check or money order.

What if I can’t pay now? Go to 

IRS.gov/Payments for more information about your options.

• Apply for an online payment 

agreement (IRS.gov/OPA) to meet 

your tax obligation in monthly installments if you can’t pay your 

taxes in full today. Once you complete the online process, you will 

receive immediate notification of 

whether your agreement has been 

approved.

• Use the Offer in Compromise PreQualifier to see if you can settle 

your tax debt for less than the full 

amount you owe. For more information on the Offer in Compromise 

program, go to IRS.gov/OIC.

Filing an amended return. You can 

now file Form 1040-X electronically 

with tax filing software to amend 2019 

or 2020 Forms 1040 and 1040-SR. To 

do so, you must have e-filed your original 2019 or 2020 return. Amended returns for all prior years must be mailed. 

Go to IRS.gov/Form1040X for information and updates.

Checking the status of your amended return. Go to IRS.gov/WMAR to 

track the status of Form 1040-X amended returns.

Note. It can take up to 3 weeks 

from the date you filed your amended 

return for it to show up in our system, 

and processing it can take up to 16 

weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/

Notices to find additional information 

about responding to an IRS notice or 

letter.

You can use Schedule LEP, Request for Change in Language Preference, to state a preference to receive 

notices, letters, or other written communications from the IRS in an alternative language, when these are available. Once your Schedule LEP is 

processed, the IRS will determine your 

translation needs and provide you 

translations when available. If you have 

a disability requiring notices in an accessible format, see Form 9000.

Contacting your local IRS office. 

Keep in mind, many questions can be 

answered on IRS.gov without visiting 

an IRS TAC. Go to IRS.gov/LetUsHelp 

for the topics people ask about most. If 

you still need help, IRS TACs provide 

tax help when a tax issue can’t be handled online or by phone. All TACs now 

provide service by appointment, so 

you’ll know in advance that you can get 

the service you need without long wait 

times. Before you visit, go to IRS.gov/

TACLocator to find the nearest TAC 

and to check hours, available services, 

and appointment options. Or, on the 

IRS2Go app, under the Stay Connected tab, choose the Contact Us option 

and click on “Local Offices.”

Page 20 Publication 971 (December 2021)
The Taxpayer Advocate 

Service (TAS) Is Here To 

Help You

What Is TAS?

TAS is an independent organization 

within the IRS that helps taxpayers and 

protects taxpayer rights. Their job is to 

ensure that every taxpayer is treated 

fairly and that you know and understand your rights under the Taxpayer 

Bill of Rights.

How Can You Learn About 

Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 

10 basic rights that all taxpayers have 

when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you 

understand what these rights mean to 

you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems 

that you can’t resolve with the IRS. And 

their service is free. If you qualify for 

their assistance, you will be assigned 

to one advocate who will work with you 

throughout the process and will do everything possible to resolve your issue. 

TAS can help you if:

• Your problem is causing financial 

difficulty for you, your family, or 

your business;

• You face (or your business is facing) an immediate threat of adverse action; or

• You’ve tried repeatedly to contact 

the IRS but no one has responded, 

or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the 

District of Columbia, and Puerto Rico. 

Your local advocate’s number is in your 

local directory and at 

TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at 

877-777-4778.

How Else Does TAS Help 

Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you 

know of one of these broad issues, report it to them at IRS.gov/SAMS.

TAS for Tax Professionals

TAS can provide a variety of information for tax professionals, including tax 

law updates and guidance, TAS programs, and ways to let TAS know 

about systemic problems you’ve seen 

in your practice.

Low Income Taxpayer 

Clinics (LITCs)

LITCs are independent from the IRS. 

LITCs represent individuals whose income is below a certain level and need 

to resolve tax problems with the IRS, 

such as audits, appeals, and tax collection disputes. In addition, LITCs can 

provide information about taxpayer 

rights and responsibilities in different 

languages for individuals who speak 

English as a second language. Services are offered for free or a small fee 

for eligible taxpayers. To find an LITC 

near you, go to 

TaxpayerAdvocate.IRS.gov/about-us/

Low-Income-Taxpayer-Clinics-LITC or 

see IRS Pub. 4134, Low Income 

Taxpayer Clinic List.

To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Actual knowledge:

Innocent spouse relief 6

Separation of liability relief 7

Assistance (See Tax help)

B

Burden of proof, separation of 

liability 7

C

Community income, relief from 

liability for tax attributable to an 

item of 4

Community property laws 4

D

Decedent 3

Domestic violence (separation of 

liability) 8

Duress 8

E

Equitable relief:

Conditions for getting 8

Factors for determining whether to 

grant 9

Erroneous items 6

Executors (See Decedent)

F

Flowcharts 13

Form 8857:

For decedent 3

Tax Court review 4

H

How to request relief 2

I

Indications of unfairness:

Innocent spouse relief 6

Injured spouse relief 17

Innocent spouse relief 5

J

Joint and several liability 16

L

Limitations on Relief 7

N

No joint return filed 4

P

Partial relief, innocent spouse 

relief 6

Publications (See Tax help)

Q

Questions & Answers 16

Publication 971 (December 2021) Page 21
R

Reason to know 6

Refunds 12

Limit on amount of refund 12

Proof required 12

S

Separation of liability relief 7

Spousal abuse 3, 8

Spousal notification 3, 16

T

Tax Court review 4

Tax help 18

TEFRA partnership proceedings 3

Transferee liability 3

Transfers of property to avoid 

tax 8

U

Understated tax 5

United States Tax Court 4

Unpaid tax 8

W

When to file Form 8857 2

Page 22 Publication 971 (December 2021)