What Form 8857 Is For
Forßm 8857, Request for Innocent Spouse Relief, helps taxpayers request relief from tax liability that resulted from a spouse’s unreported income, false deductions, or errors made on a joint return. When you and your spouse file jointly, both become fully responsible for the taxes owed, including any interest or penalties. This rule, known as joint and several liability, means the IRS can collect the entire amount from either person, regardless of who caused the issue.
The Internal Revenue Service uses Form 8857 to determine whether you should remain liable for those debts or qualify for relief. It includes three types of spouse relief: innocent spouse, separation of liability, and equitable relief. Filing this form can help ensure you are treated fairly if your spouse’s tax actions created a financial burden you did not cause.
When You’d Use Form 8857
Form 8857, Request for innocent spouse relief, applies when you discover that your spouse’s income or deductions created a tax liability you did not cause. You may file when the IRS sends a notice demanding payment for understated taxes on a joint return. Many people seek relief after learning that their spouse or former spouse filed incorrectly, concealed community income, or claimed improper deductions.
Timing and Eligibility
You generally must file Form 8857 within two years after the Internal Revenue Service first attempts to collect the debt. Some cases qualify for equitable relief, which allows additional time to request relief for unpaid balances or refunds. You may also file if your divorce decree states that only your spouse is responsible for the debt, but the IRS still seeks payment from you.
Key Rules or Details for Form 8857
Form 8857, Request for Innocent Spouse Relief, requires meeting strict eligibility rules. The Internal Revenue Service reviews your joint tax return, income, and supporting documentation to confirm you qualify for spouse relief. You must show that the understated taxes came from your spouse’s income or deductions and that a reasonable person in your situation would not have known about them.
- Joint Return Requirement: You must have filed a joint tax return for the tax year in question.
- No Actual Knowledge: You did not know about your spouse’s unreported income or incorrect deductions.
- Equitable Relief: This form of spouse relief applies in cases involving spousal abuse or other unfair circumstances.
Step-by-Step: How to File Form 8857
Filing Form 885, a request for innocent spouse relief, requires organized documentation and accurate reporting. The process helps the Internal Revenue Service evaluate whether you qualify to be released from your spouse’s tax liability. Following each step carefully improves your chance of a fair review.
- Gather Required Documentation: Collect copies of your tax returns, IRS notices, and any supporting documentation, such as bank statements or household financial records.
- Download the Form: You can access Form 8857 directly from the IRS website to ensure you have the most current version.
- Provide Personal Information: You must include your Social Security number, safest daytime phone number, and details about your spouse or former spouse.
- Explain Your Circumstances: You should describe why you should not be held responsible for your spouse’s income, deductions, or understated taxes.
- Submit the Form: You must mail or fax your completed request to the IRS Innocent Spouse Unit in Covington, Kentucky.
Common Mistakes and How to Avoid Them
Completing a Form 8857 request for innocent spouse relief requires precision and awareness of the most frequent errors. Many taxpayers lose eligibility for relief or delay their case because they fail to meet IRS requirements. Identifying these common mistakes and learning how to correct them helps ensure the Internal Revenue Service can fairly review your request.
- Missed Deadlines: You must file within two years of the IRS’s first collection attempt to remain eligible for relief.
- Confusing Other Forms: Some taxpayers mistakenly file injured spouse relief instead of innocent spouse relief, which delays their request for relief.
- Lack of Evidence: Missing records weaken your claim, so gather bank statements, divorce decrees, and supporting documentation to strengthen your case.
- Omitted Refund Requests: If you personally paid part of the taxes, check the refund section before submission to ensure any eligible amount is returned.
- Revealing Personal Details: You should avoid including your employer or home address to protect your privacy since your former spouse will receive a copy of your request.
What Happens After You File
After you file Form 885, the request for innocent spouse relief, the Internal Revenue Service reviews your information and documentation to determine if you qualify. During this process, the IRS pauses collection efforts while evaluating your spouse’s income, deductions, and overall tax liability. Interest may continue to accrue until a decision is made.
The IRS then sends a notice to your spouse or former spouse to collect their response before issuing a final determination. You will receive written results outlining whether you are granted innocent spouse relief. If you disagree, you may appeal or petition the U.S. Tax Court within the allowed timeframe.
Frequently Asked Questions
Can I file Form 8857 if I’m still married?
Yes, you can file Form 8857, a request for innocent spouse relief, even if you are still married to the taxpayer. The Internal Revenue Service reviews whether you should remain responsible for understated taxes on a joint return based on all the facts and household finances. If your spouse’s income caused additional taxes, you can request relief to avoid being held liable for that debt.
Will my spouse or former spouse be notified?
The IRS must contact your spouse or former spouse once you request innocent spouse relief. The agency protects your safest daytime phone number and does not disclose personal details beyond what is required documentation. Both parties receive written notices throughout the process until a final determination is made.
What if my spouse filed incorrectly or committed fraud?
If your spouse filed a false or misleading tax return, you may qualify for spouse relief. The IRS considers whether you knew about the unreported income or deductions and whether a reasonable person in similar circumstances would have recognized the errors. You can claim innocent spouse relief to avoid paying additional taxes that resulted from your spouse’s actions.
How does domestic violence affect eligibility?
Victims of domestic violence or spousal abuse may still be eligible for equitable relief. The IRS recognizes that fear or coercion can influence whether you sign a tax return or have actual knowledge of errors. In these cases, the agency evaluates all the facts before deciding to grant innocent spouse relief.
What happens if the IRS denies my request?
If the IRS decides not to grant relief, you can appeal the decision or file a case in U.S. Tax Court. The appeal process allows you to present supporting documentation that may have been overlooked. If successful, you may recover a federal tax refund or be released from the tax liability owed on your joint return.
