OMB No. 1545-1596 8857 Request for Innocent Spouse Relief Form

© See separate instructions. Department of the Treasury

Internal Revenue Service

Cat. No. 24647V Form 8857 (Rev. 6-2007)

(99)

(Rev. June 2007)

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

© Do not file with your tax return.

Should you file this form? You must complete this part for each tax year.

Enter each tax year you want relief. It is important to enter the correct year. For example, 

if the IRS used your 2006 income tax refund to pay a 2004 tax amount you jointly owed, 

enter tax year 2004, not tax year 2006 ©

Tax Year 1 Tax Year 2 Tax Year 3*

1

3

4

Did the IRS use your share of the joint refund to pay any of the following past-due

debts of your spouse: federal tax, state income tax, child support, spousal support,

or federal non-tax debt such as a student loan?

Did you file a joint return for the tax year listed on line 1?

If you did not file a joint return for that tax year, were you a resident of Arizona,

California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin?

Yes No Yes No Yes No

Important things you should know

● Answer all the questions on this form that apply, attach any necessary documentation, and sign on page 4. Do not delay 

filing this form because of missing documentation. See instructions.

● By law, the IRS must contact the person who was your spouse for the years you want relief. There are no exceptions,

even for victims of spousal abuse or domestic violence. Your personal information (such as your current name, address, 

and employer) will be protected. However, if you petition the Tax Court, your personal information may be released. See 

instructions for details.

Part I

Part III

Tell us about yourself

Your current name (see instructions)

Your current home address (number and street). If a P.O. box, see instructions.

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

Your social security number

Apt. no.

Best daytime phone number

( )

6

Caution. The IRS generally cannot collect the amount you owe until your request for each 

year is resolved. However, the time the IRS has to collect is extended. See Collection

Statute of Limitations on page 3 of the instructions.

2 Check the box for each year you would like a refund if you qualify for relief. You may 

be required to provide proof of payment. See instructions ©

3

4

5

Part II

2

County

5

7

1

● If you need help, see How To Get Help in the instructions.

Who was your spouse for the tax years you want relief? File a separate Form 8857 for tax years involving different spouses or 

former spouses.

Tell us about you and your spouse for the tax years you want relief

That person’s current name

Current home address (number and street) (if known). If a P.O. box, see instructions.

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

Social security number (if known)

Apt. no.

Best daytime phone number

( )

*If you want relief for more than 3 years, fill out

an additional form.

● If “Yes,” stop here; do not file this form for that tax year. Instead, file Form 8379. See 

instructions.

● If “No,” go to line 5 

● If “Yes,” see Community Property Laws on page 2 of the instructions.

● If “No,” go to line 4 

● If “Yes,” skip line 5 and go to line 6.

● If “No” on both lines 4 and 5, stop here. Do not file this form for that tax year 
Form 8857 (Rev. 6-2007) Page 2

Part III

Part IV

(Continued)

8 What is the current marital status between you and the person on line 7?

Married and still living together

Married and living apart since

Widowed since

Legally separated since

Divorced since

/ /

MM DD YYYY

/ /

MM DD YYYY

/ /

MM DD YYYY

/ /

MM DD YYYY

Attach a photocopy of the death certificate and will (if one exists).

Attach a photocopy of your entire separation agreement.

Attach a photocopy of your entire divorce decree.

Note. A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.

What was the highest level of education you had completed when the return(s) were filed? If the answers are not the same

for all tax years, explain.

High school diploma, equivalent, or less

Some college

College degree or higher. List any degrees you have ©

Were you a victim of spousal abuse or domestic violence during any of the tax years you want relief? If the answers are not 

the same for all tax years, explain.

Yes. Attach a statement to explain the situation and when it started. Provide photocopies of any documentation, such as

police reports, a restraining order, a doctor’s report or letter, or a notarized statement from someone who was aware of the

situation.

No.

13 How were you involved with preparing the returns? Check all that apply and explain, if necessary. If the answers are not the

same for all tax years, explain.

Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such as

medical bills or a doctor’s report or letter.

No.

Tell us how you were involved with finances and preparing returns for those tax years

You filled out or helped fill out the returns.

You gathered receipts and cancelled checks.

You gave tax documents (such as Forms W-2, 1099, etc.) to the person who prepared the returns.

You reviewed the returns before they were signed.

You did not review the returns before they were signed. Explain below.

Other ©

Explain how you were involved ©

12 When any of the returns were signed, did you have a mental or physical health problem or do you have a mental or physical 

health problem now? If the answers are not the same for all tax years, explain.

10

You were not involved in preparing the returns.

Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security

number on the top of all pages you attach.

9

List any college-level business or tax-related courses you completed ©

Explain ©

Did you sign the return(s)? If the answers are not the same for all tax years, explain.

Yes. If you were forced to sign under duress (threat of harm or other form of coercion), check here © . See instructions.

No. Your signature was forged. See instructions.

11
Form 8857 (Rev. 6-2007) Page 3

You knew something was incorrect or missing, but you said nothing.

You did not know anything was incorrect or missing.

(Continued)

14 When the returns were signed, were you concerned that any of the returns were incorrect or missing information? Check

all that apply and explain, if necessary. If the answers are not the same for all tax years, explain.

Form 8857 (Rev. 6-2007)

You knew something was incorrect or missing and asked about it.

Explain ©

You knew that person had income.

15 When any of the returns were signed, what did you know about the income of the person on line 7? If the answers are not

the same for all tax years, explain.

List each type of income on a separate line. (Examples are wages, social security, gambling winnings, or self-employment business income.) Enter each

tax year and the amount of income for each type you listed. If you do not know any details, enter “I don’t know.”

Type of income Who paid it to that person

Tax Year 1

$

$

$

$

$

$

$

$

$

Tax Year 2 Tax Year 3

You knew that person was self-employed and you helped with the books and records.

You knew that person was self-employed and you did not help with the books and records.

Yes. Explain when and how you thought the amount of tax reported on the return would be paid ©

16 When the returns were signed, did you know any amount was owed to the IRS for those tax years? If the answers are not

the same for all tax years, explain.

No.

Yes. Explain ©

17 When any of the returns were signed, were you having financial problems (for example, bankruptcy or bills you could not pay)?

If the answers are not the same for all tax years, explain.

No.

Did not know.

You knew the person on line 7 had separate accounts.

18 For the years you want relief, how were you involved in the household finances? Check all that apply. If the answers are not

the same for all tax years, explain.

19 Has the person on line 7 ever transferred assets (money or property) to you? (Property includes real estate, stocks, bonds, or 

other property to which you have title.) See instructions.

Yes. List the assets and the dates they were transferred. Explain why the assets were transferred ©

No.

Part IV

Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security

number on the top of all pages you attach.

You knew that person had no income.

You did not know if that person had income.

You had joint accounts but you had limited use of them or did not use them. Explain below.

You used joint accounts. You made deposits, paid bills, balanced the checkbook, or reviewed the monthly bank statements.

You made decisions about how money was spent. For example, you paid bills or made decisions about household purchases.

You were not involved in handling money for the household.

Other ©

Explain anything else you want to tell us about your household finances ©

Explain ©

Explain ©

Explain ©
Form 8857 (Rev. 6-2007) Page 4

Tell us about your current financial situation

20 Tell us the number of people currently in your household.

Form 8857 (Rev. 6-2007)

Part V

Adults Children

21 Tell us your current average monthly income and expenses for your entire household. If family or friends are helping to support 

you, include the amount of support as gifts under Monthly income. Under Monthly expenses, enter all expenses, including expenses 

paid with income from gifts.

Monthly income Amount Monthly expenses Amount

Wages (Gross pay) 

Federal, state, and local taxes deducted 

from your paycheck 

Pensions 

Rent or mortgage 

Unemployment 

Utilities 

Social security 

Telephone 

Government assistance, such as housing, 

food stamps, grants 

Food 

Alimony 

Car expenses, payments, insurance, etc. 

Child support 

Medical expenses, including medical

insurance 

Self-employment business income 

Life insurance 

Rental income 

Clothing 

Interest and dividends 

Child care 

Other income, such as disability

payments, gambling winnings, etc.

List the type below:

Type

Type

Type

Total ©

Public transportation 

Other expenses, such as real estate

taxes, child support, etc.

List the type below:

Type

Type

Type

Total ©

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.

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. ( )

©

©

©

By signing this form, you understand that, by law, we must contact the person on line 7. See instructions for details.

22 Please provide any other information you want us to consider in determining whether it would be unfair to hold you liable

for the tax. If you need more room, attach more pages. Be sure to write your name and social security number on the top of all

pages you attach.

Caution

Gifts