Instructions For Form 8857 - Request For Innocent Spouse Relief (Page 3 of 5) in pdf

or understated tax, check “Yes” on line 5; you have the

Contacting your Taxpayer Advocate. The Taxpayer

following two ways to get relief.

Advocate Service is an independent organization within the

IRS. We help taxpayers who are experiencing economic harm,

1. Relief from liability arising from community property law.

such as not being able to provide necessities like housing,

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

transportation, or food; taxpayers who are seeking help in

community income if all of the following conditions exist.

resolving tax problems with the IRS; and those who believe that

•

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

an IRS system or procedure is not working as it should.

•

You did not include the item in gross income on your

separate return.

You can contact the Taxpayer Advocate Service by calling

•

your local advocate, whose number is in your phone book, in

Under section 879(a), the item was income that belonged to

your spouse or former spouse. For details, see Community

Pub. 1546, Taxpayer Advocate Service - Your Voice at the IRS,

and at You can also call toll-free

Property Laws in Pub. 971.

•

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

1-877-777-4778 or TTY/TDD 1-800-829-4059. You can file

Form 911, Request for Taxpayer Advocate Service Assistance

know of, that item.

•

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

(And Application for Taxpayer Assistance Order), or ask an IRS

employee to complete it on your behalf. For more information,

include the item in your gross income.

go to

If you meet the above conditions, complete this form.

Low Income Taxpayer Clinics (LITCs). The Low Income

You must file Form 8857 no later than 6 months before the

Taxpayer Clinic program serves individuals who have a

expiration of the period of limitations on assessment (including

problem with the IRS and whose income is below a certain

extensions) against your spouse or former spouse for the tax

level. LITCs are independent from the IRS. Most LITCs can

year for which you are requesting relief. However, if the IRS

provide representation before the IRS or in court on audits, tax

begins an examination of your return during that 6-month

collection disputes, and other issues for free or a small fee. If an

period, the latest time for requesting relief is 30 days after the

individual’s native language is not English, some clinics can

date of the IRS’ initial contact letter to you. The period of

provide multilingual information about taxpayer rights and

limitations on assessment is the amount of time, generally 3

responsibilities. For more information, see Publication 4134,

years, that the IRS has from the date you filed the return to

Low Income Taxpayer Clinic List. This publication is available at

assess taxes that you owe.

IRS.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at

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

your local IRS office.

above and are now liable for an underpaid or understated tax

Representation. You may either represent yourself or, with

you believe should be paid only by your spouse or former

proper written authorization, have someone else represent you.

spouse, you may request equitable relief. See Equitable Relief,

Your representative must be someone who is allowed to

earlier.

practice before the IRS, such as an attorney, certified public

accountant, or enrolled agent (a person enrolled to practice

What Happens After You File Form 8857

before the IRS). Use Form 2848, Power of Attorney and

Declaration of Representative, to authorize someone else to

We will review your form for completeness and contact your

spouse or former spouse to ask if he or she wants to participate

represent you before the IRS.

in the process. Generally, once we have all of the necessary

information to make a decision, we will send a preliminary

Specific Instructions

determination letter to you and your spouse or former spouse. If

neither of you appeals the decision, we will issue a final

determination letter to both of you. If either or both of you

Note. If you need more room to write your answer for any

appeal to the IRS Office of Appeals, Appeals will issue a final

question, attach more pages. Be sure to write your name and

determination letter to both of you after consideration of your

social security number on the top of all pages you attach.

appeal.

Also write your name and social security number on the top

Note. If you did not file a joint return for the year you are

of the documents and statements required by lines 2, 8, 10, 11,

requesting relief, we will send the determination letters only to

12, and 13.

you.

Lines 1 through 5

Tax Court review of request. You may be able to petition

(ask) the Tax Court to review your request for relief if:

You must complete lines 1 through 5 to determine if you should

•

The IRS sends you a final determination letter regarding your

file Form 8857.

request for relief, or

Collection Statute of Limitations

•

You do not receive a final determination letter from the IRS

Generally, the IRS has 10 years to collect an amount you owe.

within 6 months from the date you filed Form 8857.

This is the collection statute of limitations. By law, the IRS is not

If you seek equitable relief for an underpayment of tax,

allowed to collect from you after the 10-year period ends.

you will be able to get Tax Court review of your claim

If you request relief for any tax year, the IRS cannot collect

only if the tax arose or remained unpaid on or after

CAUTION

from you for that year while your request is pending. But

December 20, 2006.

interest and penalties continue to accrue. Your request is

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

generally considered pending from the date the IRS receives

the date the IRS mails you a final determination letter. If you do

your Form 8857 until the date your request is resolved. This

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

includes the time the Tax Court is considering your request.

review your request for relief. See Pub. 971 for details on

After your case is resolved, the IRS can begin or resume

petitioning the Tax Court.

collecting from you. The 10-year period will be increased by the

amount of time your request for relief was pending plus 60

How To Get Help

days.

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

Line 2

other IRS forms and publications go to IRS.gov or call

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

You must indicate that you want a refund in order for the IRS to

consider whether you are entitled to it. If you are granted relief,

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

refunds are:

working with an IRS employee, you can ask that

•

Permitted under innocent spouse relief as explained later

employee, or you can call 1-866-897-4270.

under Limit on Amount of Refund.

•

You can use the Innocent Spouse Tax Relief Eligibility

Not permitted under separation of liability relief.

•

Explorer by going to IRS.gov and entering “Innocent

Permitted in limited circumstances under equitable relief, as

Spouse” in the search box.

explained under Refunds Under Equitable Relief later.

-3-

Instructions for Form 8857 (Rev. 09-2011)

Instructions For Form 8857 - Request For Innocent Spouse Relief Page 3

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