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Official form guide
Form 12508: Questionnaire for Non-Requesting Spouse
IRS Form 12508 is a questionnaire for non-requesting spouses used when their partner requests tax relief from the IRS. It helps evaluate circumstances and determine if relief should be granted.
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IRS Form 12508 - Questionnaire for Non-Requesting Spouse
IRS Form 12508 is a questionnaire for non-requesting spouses used when their partner requests tax relief from the IRS. It helps evaluate circumstances and determine if relief should be granted.
Risk Radar
Scan points- 1Not completing or returning this form may cause your spouse’s tax relief request to be processed without your information.
- 2Failing to provide all required personal information (SSN, address).
- 3Not answering questions about relationship status or return preparation involvement.
- 4Forgetting to sign the declaration under penalty of perjury.
- 5Attaching pages without your name and social security number at the top.
Plain English
This form asks a non-requesting spouse to share details about their relationship with the person asking for tax help, how they handled taxes together (like preparing returns or managing accounts), and other financial matters. The info is used by the IRS to decide if relief should be given.
Submission Date
- Filing date: 2021-07-01 22:10:28
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a spouse is not requesting tax relief but their partner has requested it to provide necessary information for evaluating circumstances and determining relief eligibility.
- Do not use it when you are the one requesting tax relief from the IRS (as this form is intended for non-requesting spouses).
Form selector
Use this form or another form?
Situation
Why it matters
✓ Check before you continue
You are the requesting spouse (not non-requesting)
This form is specifically for non-requesting spouses, so if you are seeking relief yourself, use a different form.
✓ Confirm your role as requester—if you are the one petitioning for tax relief, do not use Form 12508.
There is no request for tax relief from your partner
This form requires information about the requesting spouse's situation; if there is no such request, another form may be needed.
✓ Verify that your partner has indeed petitioned for tax relief.
You need to report asset transfers to your spouse
Form 12508 includes a question about transferring assets, so ensure all such transactions are documented in Question 7.
✓ Confirm that all asset transfer details are accurately listed in the 'Did you ever transfer assets...' section.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Field or section
Document or info needed · Usually found in
Part I - Personal Information (name, SSN, address)
Accurate personal identification details · Driver's license, social security card, utility bills
Current status with spouse
Marital status for tax years when relief requested · Marriage certificate, divorce decree, death certificate
How involved in preparing returns
Details of who prepared and helped prepare returns · Tax return copies, bank statements, receipts
Amounts owed to IRS when filing
Whether any amounts were owed for those years · Tax return transcripts, payment history
Awareness of financial problems by spouse
Whether spouse was aware of financial issues (bankruptcy, bills) · Bankruptcy filings, credit reports
Types of accounts and usage
Joint/separate account types and how spouse used them · Bank statements, financial records
Before you submit
- 1Complete Part I with current name, SSN, address, phone.
- 2Answer question about marital status correctly.
- 3For question 3, check all applicable boxes for return preparation involvement and provide explanation if needed.
- 4Answer question 4 (amounts owed) with yes/no and explanation if yes.
- 5Answer question 5 (spouse's awareness of financial problems) with appropriate response (yes/no/do not know).
- 6For question 6, check all applicable account types and explain usage differences if answers vary by year.
- 7Answer question 7 about asset transfers clearly (yes/no list assets/dates/explanation).
- 8Answer question 8 about self-employment involvement for the individual.
- 9If tax years were audited, answer questions 9-11 with details on changed items and impact.
- 10Sign the form under penalties of perjury at the end.
- 11Keep a copy for your records before sending.
- 12Return original signed form (and any attachments) or fax if applicable.
How to file this form
- 1Gather personal identification documents (current name, SSN, address).
- 2Complete Part I - Tell Us About Yourself accurately.
- 3Answer all questions in Part II about return preparation and financial situation thoroughly.
- 4Sign the form under penalties of perjury at the end.
- 5Keep a copy for your records before sending.
- 6Return the original signed form (and any attachments) to the IRS as instructed, or fax if applicable.
Known limitations
- 1The Tax Court may only consider information provided before the IRS makes its final determination.
- 2A divorce decree stating you must pay all taxes does not necessarily mean that individual will qualify for relief.
- 3This form applies only to situations where the requesting spouse (the other spouse) has petitioned for tax relief; it does not apply if no such request exists.
- 4Failure to complete and return this form means your information will not be considered by the IRS or the Tax Court when reviewing the requesting spouse's relief request.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Form 12508 (Rev. 6-2021) with revision date June 2021. No 'latest information' page is referenced in the source.
What changed or needs a fresh check
- Edition date — confirm revision date reads 06/2021
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Must be signed by filer under penalties of perjury
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 12508 for your records.
- 2Return the original signed form (and any attachments) by mail; you may also fax the signed form and attachments to the IRS.
- 3No confirmation letter will be sent unless an error is identified during processing—address corrections will be noted on future correspondence.
- 4To correct a mistake after filing, contact the IRS using the information in your tax return instructions or visit irs.gov.
Sources
- SRCForm p.1 — Official title is Questionnaire for Non-Requesting Spouse
- SRCForm p.1 — The form helps evaluate circumstances of the request for relief and determine if relief should be granted.
- SRCForm p.1 — Part I asks about current status between you and your spouse (e.g., married living together, separated).
- SRCForm p.1 — Question 3 asks how both were involved with preparing returns during those tax years.
- SRCForm p.2 — Question 4 asks if any amounts owed to the IRS when filing returns.
- SRCForm p.2 — Question 5 asks about spouse's awareness of financial problems (e.g., bankruptcy) when signing returns.
- SRCForm p.2 — Question 6 asks about types of accounts held and how the spouse used them.
- SRCForm p.3 — Questions 9–12 relate to audit changes, business involvement, or asset benefits.
Common confusion points
Confusion: What does 'that individual' refer to in this form?
The term is used throughout but may not be clear who it is.
→ Refer to Part I note that your spouse for the years of relief requested is called 'that individual'.
Confusion: How do I know if my answers about financial involvement are consistent across all tax years?
Some questions ask for consistency and require explanation if not.
→ Check phrasing like 'If the answers are not the same for all the years, explain' in relevant questions.
Confusion: What accounts should I include in Question 6?
The list includes joint/separate checking/money market and savings/certificate of deposit; filers may miss types or usage.
→ Refer to question 6's options (joint/ separate, checking/money market, savings/certificate of deposit) and example sub-questions about deposits/bills.
Confusion: How do I respond if I'm unsure whether I transferred assets to my spouse?
Question 7 asks for yes/no with explanation; uncertainty may cause confusion.
→ If unsure, note that question 7 requires listing assets and dates or explaining why they were transferred.
Confusion: What does 'audit results changed' mean in Questions 9-11?
These questions refer to audit changes (unreported income, disallowed deductions) but filers may not know if their return was audited.
→ If unsure about audit items, answer question 9 by stating no items changed or providing examples from the source.
Confusion: Do I need to sign this form even though I'm a non-requesting spouse?
The signature is at the end under penalties of perjury, but filers might think they don't have to sign.
→ Always sign as indicated by 'Sign Here' and 'Under penalties of perjury'.
Questions about IRS Form 12508
What is IRS Form 12508 used for?
This form asks a non-requesting spouse to share details about their relationship with the person asking for tax help, how they handled taxes together (like preparing returns or managing accounts), and other financial matters. The info is used by the IRS to decide if relief should be given.
Who must file IRS Form 12508?
A non-requesting spouse must file this form when their partner has requested tax relief from the IRS.
What information does IRS Form 12508 require?
This form collects personal details, relationship status with the requesting spouse during relevant years, involvement in preparing shared tax returns and managing finances (including account types and asset transfers), and audit-related information.
Where do I file IRS Form 12508?
Return the original signed form to the appropriate IRS processing center or fax it as allowed by the agency.
How do I complete IRS Form 12508?
Complete Part I with personal details (name, SSN, address). Then answer questions in Part II about return preparation involvement and financial matters. Attach extra pages if needed, ensuring they have your name/SSN at the top. Sign the form at the end to certify it's true under penalty of perjury.
What happens if IRS Form 12508 is filed incorrectly?
Providing false information on this form can lead to penalties under perjury laws, since it's filed under penalty of perjury.
Confusion: What does 'that individual' refer to in this form?
The term is used throughout but may not be clear who it is. Refer to Part I note that your spouse for the years of relief requested is called 'that individual'.
Confusion: How do I know if my answers about financial involvement are consistent across all tax years?
Some questions ask for consistency and require explanation if not. Check phrasing like 'If the answers are not the same for all the years, explain' in relevant questions.
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