OMB No. 1545-1596

Request for Innocent Spouse Relief

(And Separation of Liability and Equitable Relief)

Form 8857

 See instructions. Department of the Treasury

Internal Revenue Service

Your current name (see instructions) Your social security number

Cat. No. 24647V Form 8857 (Rev. 2-2004)

(99)

Your current home address (number and street). If a P.O. box, see instructions. Apt. no.

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best of my knowledge and belief,

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

(Rev. February 2004)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

City, town or post office, state, and ZIP code. If a foreign address, see instructions. Daytime phone number

Do not file this form if:

Sign Here Your signature Date

Keep a copy

for your records.

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no. ( )







( )

9 Do you have an Underpayment of Tax (that is, tax that is properly shown on your return but not paid) or

another tax liability that qualifies for Equitable Relief (see instructions)?

Yes. You may request Equitable Relief by

attaching a statement (see instructions).

 Do not file with your tax return.

Part V

No. Go to Part V.

3 Do you have an Understatement of Tax (that is, the IRS has determined there is a difference between

the tax shown on your return and the tax that should have been shown)?

Yes. Go to Part III.

No. You cannot file this form unless line 3

is Yes.

4 Are you divorced from the person listed on line 2 or has that person died?

Yes. Go to line 7.

Part III

No. Go to line 5.

5 Are you legally separated from the person listed on line 2?

Yes. Go to line 7. No. Go to line 6.

6 Have you lived apart from the person listed on line 2 at all times during the 12-month period prior to filing

this form?

Yes. Go to line 7. No. Go to Part IV.

8 Is the understatement of tax due to the Erroneous Items of your spouse (see instructions)?

Yes. You may request Innocent Spouse

Relief by attaching a statement (see

instructions). Go to Part V.

No. You may request Equitable Relief for

the understatement of tax. Check Yes in

Part V.

7 If line 4, 5, or 6 is Yes, you may request Separation of Liability by attaching a statement (see instructions).

Check here  and go to Part IV.

Part IV

1 Enter the year(s) for which you are requesting relief from liability of tax 

2 Information about the person to whom you were married as of the end of the year(s) on line 1.

Name Social security number

Current home address (number and street). If a P.O. box, see instructions. Apt. no.

City, town or post office, state, and ZIP code. If a foreign address, see instructions. Daytime phone number

( )

Part II

To see if you may qualify for Innocent Spouse Relief, go to www.irs.gov, click on “Individuals,” “Innocent

Spouses,” and “Explore if you are an Eligible Innocent Spouse”; or see Pub. 971, Innocent Spouse Relief.

Part I

See Spousal

Notification

in the

instructions.

● You did not file a joint return for the year(s) for which you are requesting relief. However, if you lived in a community

property state, see instructions.

● All or part of your overpayment was (or is expected to be) applied against your spouse’s past-due debt (such as child

support). Instead, file Form 8379, Injured Spouse Claim and Allocation, to apply to have your share of the overpayment

refunded to you.

If you have been a victim of domestic abuse and fear that filing a claim for innocent

spouse relief will result in retaliation, check here 
Form 8857 (Rev. 2-2004) Page 2

General Instructions

Purpose of Form

Use Form 8857 to request relief from liability for tax, plus

related penalties and interest, for which you believe only your

spouse or former spouse should be held liable. Generally,

you must have filed a joint return for the year(s) for which

you are requesting relief (but see Community Property

Laws). The IRS will evaluate your request and tell you if you

qualify.

You may be allowed one or more of these three types of

relief:

● Equitable relief.

When To File

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 liable. The following are some

of the ways you may become aware of such a liability.

● The IRS is examining your tax return and proposing a

deficiency.

● The IRS sends you a notice.

See Pub. 971, Innocent Spouse Relief. To get Pub. 971, go

to www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Additional Information

You generally must file Form 8857 no later than 2 years

after the first IRS attempt to collect the tax from you that

occurs after July 22, 1998. Examples of attempts to collect

the tax from you are garnishment of your wages or applying

your income tax refund to the tax due.

● Innocent spouse relief, or

● Separation of liability,

Statement To Attach

Note: The time that the IRS will be allowed to collect taxes,

interest, and penalties does not include the time that your

request for relief is being considered.

Neither situation above

applies to you

Internal Revenue Service

Stop 840F, P.O. Box 120053

Covington, KY 41012

*Before the end of the 90-day period, you should file a petition with the Tax

Court, as explained in the notice. By doing so, you preserve your rights if the

IRS is unable to properly consider your request before the end of the 90-day

period. Include the information that supports your position, including when and

why you filed Form 8857 with the IRS, in your petition to the Tax Court. The

time for filing with the Tax Court is not extended while the IRS is considering

your request.

Do not file Form 8857 with your tax return or fax it to the

IRS. Instead, see below.

IF . . . THEN file Form 8857 with . . .

You are meeting with an

IRS employee for an

examination, examination

appeal, or collection

That IRS employee.

You received an IRS notice

of deficiency, and the

90-day period specified in

the notice has not expired*

The IRS employee named in the

notice. Attach a copy of the notice.

Do not file Form 8857 with the Tax

Court.

Where To File

If you are requesting relief for more than 1 tax year, you

only need to file one Form 8857. However, you must include

a separate statement for each year. Clearly indicate in the

statement(s) the type(s) of relief you are requesting for each

year. You must provide certain information for each type of

relief you are requesting. See the specific instructions for

Parts III, IV, and V for details on the information to include

with your statement(s).

You must attach a statement to Form 8857 explaining why

you qualify for relief. Complete the statement using the best

information you have available. Include your name and social

security number (SSN) on the statement.

The IRS can help you with your request. If you are working

with an IRS employee, you can ask that employee, or you

can call 1-800-829-1040.

Note: If you have both an underpayment and understatement

of tax, you may have to request different types of relief. If you

have an underpayment of tax, you may only request equitable

relief. Complete Parts III and IV to see which type(s) of relief

you can request for the understatement of tax.

Underpayment of Tax

An underpayment is tax that is properly shown on your return

but has not been paid.

Example. You and your former spouse filed a joint return

that properly reflects your income and deductions but

showed an unpaid balance due of $5,000. The

underpayment of tax is $5,000. You gave your former spouse

$2,500 and he or she promised to pay the full $5,000, but

did not. There is still an underpayment of tax of $5,000, for

which you and your former spouse are both liable.

Understatement of Tax

An understatement of tax, or deficiency, is generally the

difference between the total amount of tax that the IRS

determines should have been shown on the return, and the

amount that actually was shown on the return.

Example. You and your former spouse filed a joint return

showing $5,000 of tax, which was fully paid. The IRS later

examines the return and finds $10,000 of income that your

former spouse earned but did not report. With the additional

income, the total tax becomes $6,500. The understatement

of tax is $1,500, for which you and your former spouse are

both liable.

Definitions

Generally, the IRS will request additional information from

you. You can help the processing of your request for relief by

completing and attaching Form 12510, Questionnaire for

Requesting Spouse. To get Form 12510, go to www.irs.gov

or call 1-800-TAX-FORM (1-800-829-3676).

Joint and Several Liability

Generally, joint and several liability applies to all joint returns.

This means that both you and your spouse or former spouse

are jointly and individually responsible for any underpayment

of tax plus any understatement of tax that may become due

later. This is true even if a divorce decree states that your

former spouse will be responsible for any amounts due on

previously filed joint returns.

If you are requesting relief based on community

property laws, a different filing deadline applies.

See Relief from liability arising from community

property law on page 3.
Form 8857 (Rev. 2-2004) Page 3

Specific Instructions

Foreign address. Enter the information in the following

order: City, province or state, and country. Follow the

country’s practice for entering the postal code. Do not

abbreviate the country name.

P.O. box. Enter the box number only if:

Enter the current name and SSN of the person to whom you

were married at the end of the year(s) listed on line 1. If the

name of the person shown on that year’s tax return(s) is

different from the current name, enter it in parentheses after

the current name. For example, enter “Jane Maple (formerly

Jane Oak).” Also enter the current address and phone

number if you know it.

Part II

Line 2

If you were married and filed a separate return in a

community property state and are now liable for an

underpayment or understatement of tax, you have two ways

to get relief.

Tax Court Review of Request

You may petition (ask) the Tax Court to review your request

for relief if:

● The IRS sends you a final determination notice regarding

your request for relief or

● You do not receive a final determination notice from

the IRS within 6 months from the date you filed

Form 8857.

The petition must be made no later than the 90th day after

the date the IRS mails you a final determination notice. If you

do not file a petition, or if you file it late, the Tax Court

cannot review your request for relief. See Pub. 971 for details

on petitioning the Tax Court.

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.

Part I

Name. Enter your current name. If your current name is

different from your name as shown on your tax return for any

year for which you are requesting relief, enter it in

parentheses after your current name. For example, enter

“Jane Maple (formerly Jane Oak).”

P.O. box. Enter your box number only if your post office

does not deliver mail to your home.

● You do not know the street address or

● The post office does not deliver mail to the street address.

Line 1

Enter the tax year(s) for which you have an understatement

or underpayment. Do not enter any year(s) that the IRS used

your refund to offset the understatement or underpayment.

Part III—Separation of Liability

You may request separation of liability for any

understatement of tax shown on the joint return(s) you filed

with the person listed on line 2 if that person died or you and

that person:

● Are divorced, or

● Are legally separated, or

If you and your spouse filed separate returns, each of you

must report one-half of your total community income and

expenses on your separate returns. See Pub. 555,

Community Property, for details.

1. Relief from liability arising from community property

law. You are not responsible for the tax related to an item of

community income if all the following conditions exist.

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

● You did not include the item in gross income on your

separate return.

● You establish that you did not know of, and had no reason

to know of, that item.

● Under all facts and circumstances, it would not be fair to

include the item in your gross income.

If you meet the above conditions, write “Innocent Spouse

Relief Under IRC 66(c)” across the top of Form 8857.

Complete Parts I, II, and IV. Attach a statement to the form

explaining why you believe you qualify for relief.

2. Equitable relief. If you do not qualify for the relief

described above and are now liable for an underpayment or

understatement of tax you believe should be paid only by

your spouse or former spouse, you may request equitable

relief (see the instructions for Part V).

Example. You were due a refund for tax year 2002 on your

single return but the IRS applied the refund to unpaid joint

taxes for tax year 2000. You enter “2000” on line 1.

Spousal Notification

The law requires the IRS to inform your spouse or former

spouse of the request for relief from liability. The IRS is also

required to allow your spouse or former spouse to provide

information that may assist in determining the amount of

relief from liability. The IRS will not provide information to

your spouse or former spouse that could infringe on your

privacy. The IRS will not provide your current name, address,

information about your employer, phone number, or any other

information that does not relate to making a determination

about your request for relief from liability.

Victim of Domestic Abuse

If you have been a victim of domestic abuse and fear that

filing a request for relief of liability will result in retaliation,

check the box in Part I. Checking this box will alert us to the

sensitivity of your situation. It does not grant you special

consideration when we make our decision. However,

evidence of abuse is one factor that the IRS may consider

for certain types of relief. You should fully explain to us your

concerns in the statement attached to your request.

● Under Internal Revenue Code section 879(a), the item was

income that belonged to your spouse or former spouse. For

details, see Community Property Laws in Pub. 971.

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 or former 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 examination begins.
Form 8857 (Rev. 2-2004) Page 4

Privacy Act and Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue laws of the

United States. We need it to determine the amount of liability, if any,

of which you may be relieved. Internal Revenue Code section 6015

allows relief from liability. If you request relief of liability, you must

give us the information requested on this form. Code section 6109

requires you to provide your social security number. Routine uses of

this information include giving it to the Department of Justice for civil

and criminal litigation, and to cities, states, and the District of

Columbia for use in administering their tax laws. We may also

disclose this information to other countries under a tax treaty, or to

Federal and state agencies to investigate and/or enforce Federal

nontax criminal laws. If you do not provide all the information in a

timely manner, we may not be able to process your request.

You are not required to provide the information requested on a

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

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

law. Generally, tax returns and return information are confidential, as

required by Code section 6103.

The time needed to complete and file this form will vary depending

on individual circumstances. The estimated average time is:

Learning about the law or the form, 16 min.; Preparing the form,

22 min.; and Copying, assembling, and sending the form to the

IRS, 20 min.

If you have comments concerning the accuracy of this time

estimate or suggestions for making this form simpler, we would be

happy to hear from you. You can write to the Tax Products

Coordinating Committee, Western Area Distribution Center, Rancho

Cordova, CA 95743-0001. Do not send the form to this address.

Instead, see Where To File on page 2.

Part V—Equitable Relief

You may be allowed equitable relief if, taking into account all

the facts and circumstances, the IRS determines you should

not be held liable for any understatement or underpayment

of tax.

Equitable relief generally applies only to:

Requesting equitable relief. You must attach an explanation

of why you believe it would be unfair to hold you liable for

the tax instead of the person listed on line 2. If you are

attaching a statement for separation of liability or innocent

spouse relief, only include any additional information you

believe supports your request for equitable relief.

Additional information. For additional information on

equitable relief, see Pub. 971 and Rev. Proc. 2003-61. You

can find Rev. Proc. 2003-61 on page 296 of Internal Revenue

Bulletin 2003-32 at www.irs.gov/pub/irs-irbs/irb03-32.pdf.

● Why you believe it would be unfair to hold you liable for

the understatement of tax.

Partial innocent spouse relief. If you knew about any of the

erroneous items, but not the full extent of the item(s), you

may be allowed relief for the part of the understatement you

did not know about. Explain in the statement you attach to

Form 8857 how much you knew and why you did not know,

and had no reason to know, the full extent of the item(s).

Requesting innocent spouse relief. You must attach a

statement to Form 8857 explaining why you believe you

qualify. The statement will vary depending on your

circumstances, but should include all of the following.

Erroneous items. Any income, deduction, credit, or basis is

an erroneous item if it is omitted from or incorrectly reported

on the joint return.

● The amount of the understatement of tax for which you are

liable and are seeking relief.

● The amount and a detailed description of each erroneous

item, including why you had no reason to know about the

item or the extent to which you knew about the item.

Part IV—Innocent Spouse Relief

You may be allowed innocent spouse relief only if all of the

following apply.

● You filed a joint return for the year(s) entered on line 1.

● There is an understatement of tax on the return(s) that is

due to erroneous items (defined below) of the person listed

on line 2.

● You can show that when you signed the return(s) you did

not know and had no reason to know that the

understatement of tax existed (or the extent to which the

understatement existed).

● Taking into account all the facts and circumstances, it

would be unfair to hold you liable for the understatement of

tax.

You should request separation of liability, innocent spouse

relief, or relief from liability arising from community property

law for any understatement of tax, if you are eligible. The IRS

will consider equitable relief for any understatement of tax if

it determines that the type of relief you requested does not

apply.

● Part or all of any understatement of tax that does not

qualify for separation of liability, innocent spouse relief, or

relief from liability arising from community property law.

● An underpayment of tax or

Exception. If, at the time you signed the joint return, you

knew about any item that resulted in part or all of the

understatement, then your request will not apply to that part

of the understatement.

For additional information on innocent spouse relief, see

Pub. 971.

● Have lived apart at all times during the 12-month period

prior to the date you file Form 8857.

See Pub. 504, Divorced or Separated Individuals, for

details on divorce and separation.

Separation of liability applies only to amounts owed that

are not paid. The IRS cannot give you a refund of amounts

already paid.

Requesting separation of liability. You must attach a

statement to Form 8857. Show the total amount of the

understatement of tax. For each item that resulted in an

understatement of tax, explain whether the item is

attributable to you, the person listed on line 2, or both of

you. For example, unreported income earned by the person

listed on line 2, plus any related self-employment tax, would

be allocated to that person. See Pub. 971 for more details.

Refunds. Equitable relief is generally available only for

amounts owed that are not paid. However, you may be

eligible for a refund of:

● Certain installment payments you made on an

understatement of tax after you filed Form 8857.

● Separate payments you made after July 22, 1998, on an

underpayment of tax, or

Limit on amount of refund. If you request relief within 3

years after filing your return, the refund cannot be more than

the part of the tax paid within the 3 years (plus any extension

of time for filing your return) before you filed your request for

relief. If you request relief after the 3-year period, but within 2

years from the time you paid the tax, the refund cannot be

more than the tax you paid within the 2 years immediately

before you filed your request for relief.