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 name Your social security number

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

Cat. No. 24647V Form 8857 (Rev. 12-98)

(99)

Your current address Apt. no.

2 Information about your spouse (or former spouse) to whom you were married at 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.

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. December 1998)

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

City, town or post office, state, and ZIP code. If a foreign address, see instructions. Daytime phone no. (optional)

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.

City, town or post office, state, and ZIP code. If a foreign address, see instructions. Daytime phone no. (if known)

If one of the above conditions apply, attach a statement as explained on page 3 and check here ©

Sign Here Your signature Date

Keep a copy

of this form for

your records.

Date Preparer’s social security no. Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or yours

if self-employed) and

address

EIN

ZIP code

©

©

©

( )

( )

3 If you have an understatement of tax, you may request Separation of Liability. You may be relieved of liability

for your spouse’s (or former spouse’s) part of the liability. However, this relief is available only if you and your

spouse (or former spouse):

● Are no longer married, or

● Are legally separated, or

● Have lived apart at all times during the 12-month period prior to the date you file this form.

4

5 If you have an underpayment of tax or you do not qualify for relief under 3 or 4 above, we will automatically

consider whether you qualify for Equitable Relief. Attach a statement as explained on page 4 and check

here ©

If you have an understatement of tax due to erroneous items of your spouse (or former spouse), you may be

allowed Innocent Spouse Relief. Attach a statement as explained on page 4 and check here ©

Before you begin, you need to understand the following terms. See instructions for descriptions.

● Separation of Liability ● Innocent Spouse Relief ● Equitable Relief

● Joint and Several Liability ● Understatement of Tax ● Underpayment of Tax

© Do not file with your tax return.

Where To File: Generally, send this form to: Internal Revenue Service Center, Cincinnati, OH 45999-0857. But if

you are meeting with an IRS employee or you received an IRS notice of deficiency, see page 2.

If you only have an underpayment of tax (tax shown on your joint return that was not paid), you may

only request equitable relief. Skip lines 3 and 4 and see line 5 and its instructions.
Form 8857 (Rev. 12-98) Page 2

General Instructions

The Internal Revenue Service (IRS) Restructuring and

Reform Act of 1998 made it easier to be relieved from

liability of tax related to your spouse (or former

spouse). You can now request innocent spouse relief

for an understatement of tax no matter how small the

amount. If you are divorced, separated, or no longer

living with your spouse, you may now request

separation of liability between you and your spouse (or

former spouse) for an understatement of tax on a joint

return. Also, the IRS will consider your request for

equitable relief in situations where it would be unfair to

hold you liable for tax that should be paid only by your

spouse (or former spouse).

The new law applies to any tax liability arising after

July 22, 1998, or any tax liability that was unpaid as of

that date. For relief of liability for amounts that were

paid as of that date, check the box on line 4 and

attach the requested statement.

Purpose of Form

Use Form 8857 to request relief from liability for tax,

plus related penalties and interest, that you believe

should be paid only by your spouse (or former

spouse). You generally must have filed a joint return for

the year(s) for which you are requesting relief (but see

Community Property Laws on page 3). 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:

● Separation of liability (see page 3),

● Equitable relief (see page 4).

When and Where To File

When to file. Generally, you should file Form 8857 as

soon as you become aware of an unpaid tax liability

that you believe should be paid only by your spouse

(or former spouse). The following are some of the ways

you may become aware of such a liability.

You must file Form 8857 no later than 2 years after

the first IRS attempt to collect the tax from you.

However, you may file it any time up to 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 include garnishment of your

wages or a notice of intent to levy against your wages

or property you own.

None of the situations

above apply to you,

Internal Revenue Service Center

Cincinnati, OH 45999-0857

*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, 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.

Tax Court Review of Request

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

request for innocent spouse relief or separation of

liability (but not equitable relief) if:

● The IRS sends you a determination notice denying,

in whole or in part, your request for relief, or

● You do not receive a determination notice from the

IRS within 6 months from the date you filed Form

8857.

You may petition the Tax Court to review your case

no later than the end of the 90-day period that begins

on the date the IRS mails you a determination notice.

See Pub. 971 for details on petitioning the Tax Court to

review your request.

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 liable for any underpayment of tax

(tax shown on a return but not paid) plus any

understatement of tax (defined next) 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. Form

8857 allows you to request that joint and several

liability not apply to part or all of any unpaid tax.

Where to file. Do not file Form 8857 with your tax

return. 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.

● The IRS has examined your tax return.

● The IRS sends you a notice.

A Change To Note

● Innocent spouse relief (see page 4), or

Attach a statement to Form 8857 explaining why you

qualify for relief. Complete the statement using the

best information you have available. The IRS will ask

you for additional information if needed, or you may

provide additional information at any time.

See Pub. 971 for more details.

Additional Information
Form 8857 (Rev. 12-98) Page 3

Community Property Laws

You must generally 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 require you to allocate

community income and expenses equally between

both spouses. However, state community property

laws are not taken into account in determining whether

an item belongs to you or to your spouse (or former

spouse) for purposes of requesting any relief from

liability.

Specific Instructions

Your Current Home Address

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. Please

do not abbreviate the country name.

P.O. box. Enter the box number instead of the street

address only if you do not know the street address.

Foreign address. Enter the information as explained

under Your Current Home Address.

Line 3—Separation of Liability

If you filed a joint return for the year(s) entered on line

1, you may be able to separate liability for any

understatement of tax on the return(s) between you

and your spouse (or former spouse). Generally, you

can request to do so if you and that person:

● Are no longer married, or

● Are legally separated, or

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

period prior to the date you file Form 8857.

Note: A widow or widower is considered no longer

married.

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

you knew about any item that would result in part or all

of the understatement, then your request will not apply

to that part of the understatement.

Requesting Separation of Liability

Check the box on line 3 and 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, your spouse (or former spouse), or

both of you. For example, unreported income earned

by your spouse (or former spouse), plus any related

self-employment tax, would be allocated to that

person. An overstated deduction of home mortgage

interest on a home you owned jointly that was paid

from a joint checking account would generally be

allocated equally between both of you. See Pub. 971

for more details.

Line 2—Information About Your Spouse (or

Former Spouse)

Enter the current name and social security number

(SSN) of the person to whom you were married at the

end of the year(s) listed on line 1. If the name of your

spouse (or former spouse) shown on that year’s tax

return(s) is different from the current name, enter it in

parentheses after the current name. For example: Jane

Maple (formerly Jane Oak). Enter the current address

and phone number if you know it.

Underpayment of Tax

An underpayment is tax that is properly shown on the

return, but has not been paid.

Example. You filed a joint return that properly

reflects your income and deductions, but showed an

unpaid balance due of $5,000. You and your spouse

were getting divorced. You gave your spouse $2,500

and your spouse promised to pay the full $5,000, but

did not. You and your spouse are both liable for the

$5,000 underpayment of tax.

Note: 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 believe

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

you may be allowed equitable relief.

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 spouse (or former spouse)

file a joint return showing $5,000 of tax, which was

fully paid. The IRS later audits the return and finds

$10,000 of income that your spouse earned but did

not report. With the additional income, the total tax

becomes $6,500. You and your spouse are both liable

for the $1,500 understatement of tax.

Note: The IRS is required to inform your spouse (or

former spouse) if you request separation of liability or

innocent spouse relief, and to allow your spouse (or

former spouse) to participate in the determination of

the amount of relief from liability.

Line 1

If you want to request relief for more than one tax year,

you only need to file one Form 8857. If you are filing

Form 8857 for multiple years, clearly indicate in the

statement(s) you attach the type(s) of relief you are

requesting for each year.
Form 8857 (Rev. 12-98) 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 of 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. 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, 17 min.; Preparing the form, 17 min.; and

Copying, assembling, and sending the form to the

IRS, 20 min.

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 part of the understatement. 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

Check the box on line 4 and attach a statement to

Form 8857 explaining why you believe you qualify. The

statement will vary depending on your circumstances,

but should include the following:

● 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,

● The amount of the understatement of tax for which

you are liable and are seeking relief, and

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

for the understatement of tax.

Line 5—Equitable Relief

You may be allowed equitable relief if, taking into

account all the facts and circumstances, it would be

unfair to hold you liable for any understatement or

underpayment of tax that should be paid only by your

spouse (or former spouse).

You can only be allowed equitable relief for an

underpayment of tax, or part or all of any

understatement of tax, that does not qualify for either

separation of liability or innocent spouse relief. You

should request separation of liability or innocent

spouse relief for any understatement of tax, unless you

are sure you are not eligible. The IRS will consider

equitable relief if it determines that innocent spouse

relief and separation of liability do not apply.

Requesting Equitable Relief

Attach an explanation of why you believe it would be

unfair to hold you liable for the tax instead of your

spouse (or former spouse). If you are attaching a

statement for separation of liability or innocent spouse

relief, include only any additional information you

believe supports your request for equitable relief.

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 Forms Committee, Western Area

Distribution Center, Rancho Cordova, CA 95743-0001.

DO NOT send the form to this address. Instead, see

When and Where To File on page 2.

Erroneous Items

Any income, deduction, or credit is an erroneous item

if:

● It is omitted from or incorrectly reported on the joint

return,

● It is attributable to your spouse (or former spouse),

● It results in an understatement of tax, and

● You either did not know and had no reason to know

about the understatement or the extent of it (see

Partial Innocent Spouse Relief next).

Line 4—Innocent Spouse Relief

If you qualify for separation of liability, you may

not need to request innocent spouse relief.

The amount of relief allowed by requesting

separation of liability will usually be equal to or

greater than the amount allowed by requesting

innocent spouse relief. However, you may still request

innocent spouse relief if you wish.

You may be allowed innocent spouse relief if:

● 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 of your spouse (or

former spouse),

● 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), and

● Taking into account all the facts and circumstances,

it would be unfair to hold you liable for the

understatement of tax.