Form 8857: Request for Innocent Spouse Relief

Form 8857 is used to request relief from certain federal tax liabilities that may be associated with a joint tax return.

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Introduction

Form 8857 is a federal tax form used by individuals who want to request relief from certain tax liabilities that may result from filing a joint federal income tax return. The form provides information that may be used to determine whether a taxpayer qualifies for an applicable type of relief.

Innocent spouse relief can involve different circumstances and requirements. Not every taxpayer who files a joint return will qualify for relief, so the information provided on Form 8857 should accurately describe the taxpayer’s situation and the tax liability involved.

What Is Form 8857?

Form 8857, Request for Innocent Spouse Relief, is used to request relief from certain taxes, interest, and penalties that may otherwise be attributed to a taxpayer because of a joint federal income tax return. The form allows a taxpayer to provide information about the return, tax liability, and circumstances surrounding the filing.

The information provided on Form 8857 may be used to consider different types of relief that may be available under applicable federal tax rules. The determination can depend on the facts and circumstances of the taxpayer and the specific tax liability involved.

Who Uses Form 8857?

Form 8857 may be used by an individual who believes they should receive relief from all or part of a federal tax liability associated with a joint tax return. It may be relevant when a taxpayer believes they should not be held responsible for a tax amount related to the actions or information of a spouse or former spouse.

Not every taxpayer who has a joint tax liability will qualify for relief. Eligibility depends on the applicable requirements and the facts of the taxpayer’s situation, including information about the tax return, the liability, and the circumstances surrounding the filing.

What Information Is Needed?

The information needed to complete Form 8857 generally includes information about the taxpayer, spouse or former spouse, joint tax return, and tax liability for which relief is being requested. Taxpayers may also need information about income, deductions, credits, payments, and other items reported on the return.

Taxpayers should provide complete and accurate information about the circumstances involved. Supporting documents such as tax returns, income records, notices, financial records, and other relevant documents may help explain the taxpayer’s request for relief.

How to Fill Out/Complete Form 8857

Completing Form 8857 generally involves identifying the taxpayer and spouse or former spouse, providing information about the applicable tax return and liability, and explaining why relief is being requested. The taxpayer should answer the applicable questions based on their actual circumstances.

The form should be completed carefully and with as much accurate information as reasonably available. Taxpayers should review their answers before submitting Form 8857 and retain a copy of the completed form and supporting documents for their records.

Section 1

Begin by providing the requested identifying information for the taxpayer and spouse or former spouse. This information is used to identify the individuals associated with the joint tax return and tax liability.

Review names, identifying information, addresses, and other requested details carefully. Accurate information can help ensure that the request is associated with the appropriate taxpayer and tax return.

Section 2

Provide information about the joint federal income tax return and the tax liability for which relief is being requested. This may include information about the tax year, amounts reported, and other details related to the applicable return.

Review the information against available tax records before continuing. The information should be as accurate and complete as possible and should generally agree with the applicable federal income tax return and related documents.

Section 3

Provide information about the taxpayer’s circumstances and the reasons relief is being requested. The taxpayer may need to explain what they knew or reasonably could have known about the information reported on the joint return and the resulting tax liability.

Answer the applicable questions honestly and completely. The circumstances surrounding the tax return and the taxpayer’s knowledge of the information may be important when the request is reviewed.

Section 4

Complete any additional questions or information requested about the taxpayer’s financial and personal circumstances. The information may help provide a more complete picture of the situation associated with the request for relief.

Use available records when answering questions about income, expenses, assets, liabilities, and other financial information. If a question does not apply, follow the applicable instructions for the tax year being filed.

Final Review

Review Form 8857 after all applicable information has been entered. Check identifying information, tax return details, tax liability information, explanations, and financial information for accuracy and completeness.

A final review can help identify missing information or inconsistencies before the form is submitted. Taxpayers should keep a copy of Form 8857 and any supporting documents with their tax records.

Common Mistakes

Common mistakes with Form 8857 may include providing incomplete information, entering incorrect tax return details, overlooking applicable questions, or failing to adequately explain the circumstances surrounding the tax liability. Inconsistent information can also make the request more difficult to evaluate.

Another common mistake is assuming that filing Form 8857 automatically removes a taxpayer’s responsibility for a tax liability. Filing a request does not by itself mean that relief will be granted, so taxpayers should understand that the request must be considered under the applicable requirements.

Related IRS Forms

Form 8857 is generally associated with joint federal income tax returns and may involve Form 1040 and other tax forms or schedules. Information from the applicable tax return and supporting records may be needed when completing the request.

Other forms and tax documents may apply depending on the taxpayer’s circumstances and the type of relief being requested. The specific forms and records needed will vary based on the individual situation.

Where to File or Submit

Form 8857 is generally submitted according to the applicable procedures for requesting innocent spouse relief. The submission process can depend on the taxpayer’s circumstances and whether the request is being made before, during, or after the filing or review of a federal income tax return.

Taxpayers should follow the applicable filing instructions for the tax year and situation involved. A copy of the completed Form 8857 and supporting documentation should be retained with the taxpayer’s records.

Current IRS Form & Instructions

Tax forms and instructions may change over time. Taxpayers should use the version of Form 8857 that applies to the tax year and tax situation involved.

The information on this page is intentionally general so it can remain useful across multiple tax years. Before completing Form 8857, taxpayers should review the applicable version of the form and its instructions because specific requirements, procedures, and eligibility rules may change.

Important Information / Disclaimer

This page is provided for general informational and educational purposes and offers a basic overview of Form 8857. It is not intended to provide individualized tax, legal, accounting, or financial advice and should not be considered a substitute for professional guidance.

Federal tax laws, forms, instructions, innocent spouse relief requirements, filing procedures, and eligibility rules may change over time. Information that applies to one taxpayer or tax year may not apply to another, so taxpayers should consider their individual circumstances and seek assistance from a qualified tax professional when appropriate.