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

Sign Form 8857

terrorism. If you do not provide all the information in a timely

manner, we may not be able to process your request.

If you do not sign Form 8857, the IRS cannot consider your

request and will return it to you. Also be sure to date it.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless

Keep a copy of the completed form for your records.

the form displays a valid OMB control number. Books or

Paid Preparer Must Sign

records relating to a form or its instructions must be retained as

long as their contents may become material in the

Generally, anyone you pay to prepare Form 8857 must sign it in

administration of any Internal Revenue law. Generally, tax

the space provided. The preparer must give you a copy of Form

returns and return information are confidential, as required by

8857 for your records. Someone who prepares Form 8857 but

Code section 6103.

does not charge you should not sign it.

The time needed to complete and file this form will vary

Privacy Act and Paperwork Reduction Act Notice. We ask

depending on individual circumstances. The estimated average

for the information on this form to carry out the Internal

time is:

Revenue laws of the United States. We need it to determine the

Learning about the law or the form, 1 hr., 9 min; Preparing

amount of liability, if any, of which you may be relieved. Internal

the form, 2 hr., 36 min; and Copying, assembling, and

Revenue Code sections 66(c) and 6015 allow relief from

sending the form to the IRS, 1 hr., 3 min.

liability. Requesting relief from liability is voluntary. If you

request relief of liability, you must give us the information

If you have comments concerning the accuracy of this time

requested on this form. Code section 6109 requires you to

estimate or suggestions for making this form simpler, we would

provide your social security number. Routine uses of this

be happy to hear from you. You can email us at

taxforms@irs.

information include giving it to the Department of Justice for civil

gov. Enter “Forms Comment”on the subject line. Or you can

and criminal litigation, and to cities, states, the District of

write to the Internal Revenue Service, Tax Products

Columbia, and U.S. commonwealths and possessions for use in

Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111

administering their tax laws. We may also disclose this

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not

information to other countries under a tax treaty, to federal and

send the form to this address. Instead, see Where To File

state agencies to enforce federal nontax criminal laws, or to

earlier.

federal law enforcement and intelligence agencies to combat

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Instructions For Form 8857 - Request For Innocent Spouse Relief Page 5

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