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

Cat. No. 24647V Form 8857 (Rev. 10-99)

(99)

Your current address 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. October 1999)

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)

Do not file this form if 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 have your share of the

overpayment refunded to you.

Sign Here Your signature Date

Keep a copy

of this form 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) and

address

EIN

ZIP code







( )

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 page 4)?

Yes. You may request Equitable Relief by

attaching a statement (see page 4).

 Do not file with your tax return.

Part IV

No. Go to Part IV.

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 II.

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 II

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 III.

8 Is the understatement of tax due to the Erroneous Items of your spouse (see page 4)?

Yes. You may request Innocent Spouse

Relief by attaching a statement (see page

4). Go to Part IV below.

No. You may request Equitable Relief for

the understatement of tax. Check Yes in

Part IV below.

7 If line 4, 5, or 6 is Yes, you may request Separation of Liability by attaching a statement (see page 3).

Check here  and go to Part III below.

Part III

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 no. (if known)

( )

Part I

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.

See

Spousal

Notification

on page 3.
Form 8857 (Rev. 10-99) 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 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 (see pages 3 and 4):

● Equitable relief.

When To File

Generally, 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 has examined your tax return.

● The IRS sends you a notice.

See Pub. 971, Innocent Spouse Relief, for more

details. You can get Pub. 971 by calling

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

Additional Information

Note: If you have both an underpayment and

understatement of tax, you may have to request

different types of relief. You may only request equitable

relief for the underpayment of tax. Complete Parts II

and III on page 1 to see which type 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

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 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 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 spouse are both liable.

You generally 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. An example of an

attempt to collect the tax from you is garnishment of

your wages.

● 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 will be extended while

your request for relief is being considered.

Neither situation above

applies 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 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.

Definitions

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.

See the specific instructions for each part for details

on the information to be included with the

statement(s). The IRS will ask you for additional

information if needed, or you may provide additional

information at any time.
Form 8857 (Rev. 10-99) 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 instead of the street

address only if you do not know the street address.

The IRS will inform the person listed on line 2 of your

request for relief, and allow the person listed on line 2

to participate in the determination of the amount of

relief from liability. The IRS will not inform the person

listed on line 2 of your current address. If your name

has changed, the IRS will not inform the person listed

on line 2 of your new name.

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—Separation of Liability

You may request separation of liability for any

underpayment of tax shown on the joint return(s) you

filed with the person listed on line 2 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.

See Pub. 504, Divorced or Separated Individuals, for

details on divorce and separation.

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.

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.

Part I

Line 2

Separation of liability applies only to amounts owed

that are not paid. It cannot give you a refund of

amounts already paid.

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 may

request equitable relief if you believe it is unfair for you

to be held liable for the unpaid tax.

Spousal Notification

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

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.

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 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.

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).
Form 8857 (Rev. 10-99) 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. 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, 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 Forms 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 IV—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.

Equitable relief is generally available only for liabilities

that are unpaid. However, you may be able to receive a

refund of:

For additional information on equitable relief, see

Pub. 971 and Notice 98-61, 1998-51 I.R.B. 13.

● 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.

● Amounts paid after July 22, 1998, and before April

16, 1999, and

● Certain installment payments made after you file

Form 8857.

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.

For relief of liability of amounts paid as of July 22,

1998, check the “Yes” box on line 8 and attach the

statement as described above. See Pub. 971 for

details.

Part III—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 or innocent

spouse relief for any understatement of tax if you are

eligible. The IRS will consider equitable relief for any

understatement of tax if it determines that innocent

spouse relief and separation of liability do not apply.

● Part or all of any understatement of tax that does

not qualify for both separation of liability and innocent

spouse relief.

● An underpayment of tax, or