Instructions For Form 8857 - Request For Innocent Spouse Relief printable pdf download

Instructions for Form 8857

Department of the Treasury

Internal Revenue Service

(Rev. September 2011)

Request for Innocent Spouse Relief

For use with Form 8857 (Rev. September 2010)

•

You check “Yes” on line 3. See the instructions for line 3

Section references are to the Internal Revenue Code unless

later.

otherwise noted.

General Instructions

When To File

You should file Form 8857 as soon as you become aware of a

Note. In these instructions, the term “your spouse or former

tax liability for which you believe only your spouse or former

spouse” means the person who was your spouse for the year(s)

you want relief. This is the person whose name you enter on

spouse should be held responsible. The following are some of

the ways you may become aware of such a liability.

line 7.

•

The IRS is examining your tax return and proposing to

What’s New

increase your tax liability.

•

The IRS sends you a notice.

Expanded filing deadline for equitable relief. The period of

However, you generally must file Form 8857 no later than 2

time in which you may request equitable relief has been

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

expanded. See When To File on this page.

occurs after July 22, 1998. (But see the exceptions below for

More information. For more information about the latest

different filing deadlines that apply.) For this reason, do not

developments on Form 8857 and its instructions, go to

delay filing because you do not have all the required

gov/form8857.

documentation.

Purpose of Form

Collection activities that may start the 2-year period are:

•

The IRS offset your income tax refund against an amount you

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

owed on a joint return for another year and the IRS informed

and your spouse responsible for the entire tax liability. This is

you about your right to file Form 8857.

called joint and several liability. Joint and several liability applies

•

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

not only to the tax liability you show on the return but also to

you were a party or the filing of a claim in a proceeding that

any additional tax liability the IRS determines to be due, even if

involves your property. This includes the filing of a proof of

the additional tax is due to the income, deductions, or credits of

claim in a bankruptcy proceeding.

your spouse or former spouse. You remain jointly and severally

•

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

liable for taxes, and the IRS can still collect them from you,

the joint liability.

even if you later divorce and the divorce decree states that your

•

The issuance of a section 6330 notice, which notifies you of

former spouse will be solely responsible for the tax.

the IRS’ intent to levy and your right to a collection due process

If you believe that only your spouse or former spouse should

(CDP) hearing. The collection-related notices include but are

be held responsible for all or part of the tax, you can request

not limited to Letter 11 and Letter 1058.

relief from the tax liability, plus related penalties and interest. To

Exception for equitable relief. On July 25, 2011, the IRS

request relief, you must file Form 8857. The IRS will use the

issued Notice 2011-70 (available at

gov/irb/

information you provide on the form and any attachments to

2011-32_IRB/ar11.html) expanding the amount of time to

determine if you are eligible for relief. If the IRS needs

request equitable relief. The amount of time to request

additional information, you will be contacted.

equitable relief depends on whether you are seeking relief from

Married people who did not file joint returns, but who live in

a balance due, seeking a credit or refund, or both:

•

community property states may also request relief. Community

Balance Due – Generally, you must file your request within

property states are Arizona, California, Idaho, Louisiana,

the time period the IRS has to collect the tax. Generally, the

Nevada, New Mexico, Texas, Washington, and Wisconsin. See

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

Community Property Laws later.

collect the tax. In certain cases, the 10-year period is

suspended. The amount of time the suspension is in effect will

Note. We recognize that some of the questions on the form

extend the time the IRS has to collect the tax. See Pub. 594,

involve sensitive subjects. However, we need this information to

The IRS Collection Process, for details.

evaluate the circumstances of your case and properly

•

Credit or Refund – Generally, you must file your request

determine whether you qualify for relief.

within 3 years after the date the original return was filed or

Situations in Which You Should Not File Form

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

8857

declared disaster area or you are physically or mentally unable

Do not file Form 8857 for any tax year to which the following

to manage your financial affairs. See Pub. 556, Examination of

situations apply. Do not file the form even if you check “Yes” on

Returns, Appeal Rights, and Claims for Refund, for details.

line 4 or 5 for that year.

•

Both a Balance Due and a Credit or Refund – If you are

•

In a final decision dated after July 22, 1998, a court

seeking a refund of amounts you paid and relief from a balance

considered whether to grant you relief from joint liability and

due over and above what you have paid, the time period for

decided not to do so.

credit or refund will apply to any payments you have made, and

•

In a final decision dated after July 22, 1998, a court did not

the time period for collection of a balance due amount will apply

consider whether to grant you relief from joint liability, but you

to any unpaid liability.

meaningfully participated in the proceeding and could have

asked for relief.

Exception for relief based on community property laws. If

•

You entered into an offer in compromise with the IRS.

you are requesting relief based on community property laws, a

•

You entered into a closing agreement with the IRS that

different filing deadline applies. See Relief from liability arising

disposed of the same liability for which you want to seek relief.

from community property law discussed later under Community

However, see Pub. 971, Innocent Spouse Relief, for an

Property Laws.

exception that applies to TEFRA partnership proceedings.

Sep 20, 2011

Cat. No. 24646K

Instructions For Form 8857 - Request For Innocent Spouse Relief

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