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Form 12508: Questionnaire for Non-Requesting Spouse
IRS Form 12508 is a Questionnaire for Non-Requesting Spouse used to evaluate circumstances regarding a request for relief; it must be completed by the non-requesting spouse.
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IRS Form 12508 - Questionnaire for Non-Requesting Spouse
IRS Form 12508 is a Questionnaire for Non-Requesting Spouse used to evaluate circumstances regarding a request for relief; it must be completed by the non-requesting spouse.
Risk Radar
Scan points- 1Failure to complete and return Form 12508 may result in the IRS basing its decision only on existing records.
- 2Failing to include your current name, social security number, or address in Part I.
- 3Incorrectly listing the current status between you and your spouse (e.g., Married vs. Divorced).
- 4Omitting details about how both of you were involved with preparing tax returns.
- 5Not explaining if answers regarding accounts held are different for various tax years.
Plain English
This form helps the IRS understand your financial situation and relationship status relative to tax issues being reviewed for your spouse. You provide details about joint accounts, how returns were filed, and any assets transferred between you two during specific years. The information gathered assists the agency in determining if a request for relief should be granted.
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 the non-requesting spouse needs to provide detailed financial and personal circumstances regarding the years for which relief is requested.
- Do not use it when filing general tax returns; this questionnaire is specifically for evaluating a request for relief with the IRS or Tax Court.
- The source does not reference any specific alternative forms by number.
Form selector
Use this form or another form?
If you are generally providing documentation about your financial status,
This form addresses general tax filing information and is different from this questionnaire's purpose of evaluating relief requests.
✓ Check before you continue
When documenting assets transferred between spouses,
These forms handle specific gift or stock transfers; use Form 12508 to explain the context of those transfers regarding tax years.
✓ Check before you continue
If the request for relief pertains to a business audit,
This form requires information about how an individual was involved in a business's affairs during tax years, which is supplemental to official audit reports.
✓ Check before you continue
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Current Name/SSN
Your current name and social security number · Part I
Spousal Status
The status (e.g., Divorced, Living Apart) between the non-requesting spouse and the requesting spouse during the years of relief · Part I
Financial Involvement
Details on who prepared returns, gathered receipts, or reviewed documents · Part II (Question 3)
Account Activity
Explanation of how the individual used joint and separate accounts over time · Part II (Question 6)
Audit Changes
Identification of items that changed due to a tax audit, specifying if they belonged to either spouse · Part III (Question 9)
Asset Transfer Details
Listing all assets transferred and the dates they were put into the individual's name · Part II (Question 7)
Before you submit
- 1Complete Part I by providing your current name, social security number, address, and phone number.
- 2Determine and document the current legal status between you and the requesting spouse using specific dates if applicable.
- 3For all listed tax years, explain exactly how both spouses were involved in preparing or reviewing the returns.
- 4Answer whether any amounts were owed to the IRS for those years and explain the intended payment method if yes.
- 5Check all relevant account types (Joint/Separate) and thoroughly explain how the individual used those accounts.
- 6If applicable, list every asset transferred to the individual's name, specifying the dates of transfer.
- 7Sign the form under penalties of perjury after confirming that the statement is true, correct, and complete.
How to file this form
- 1Complete Part I by listing your current personal information and detailing the status between you and your spouse for the years in question.
- 2In Part II, document how both spouses were involved with preparing or reviewing all returns for the listed tax years, explaining any inconsistencies year-to-year.
- 3Address financial details by confirming if amounts were owed to the IRS and describing account usage (checking/savings) for every relevant tax year.
- 4Provide a full accounting of assets transferred during those tax years and detail any changes resulting from audits or business affairs in Part III. Finally, sign the form under penalties of perjury.
Known limitations
- 1If this form is not completed and returned, the request for relief will be considered based only on information available to the IRS.
- 2The Tax Court may restrict consideration of information to details provided by both spouses before the final determination, additional information in the administrative file regarding the request for relief, or any information that is newly discovered or previously unavailable.
- 3A divorce decree stating an individual must pay all taxes does not necessarily mean that individual will qualify for relief.
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 of IRS Form 12508 is Revision 6-2021, dated June 2021. The source does not point to a page containing the latest information or detail any specific changes from prior revisions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 6-2021.
- Fee — Not stated in the official source.
- Mailing address — The original signed form and attachments must be returned, or the form may be faxed.
- Signature — Signatures are required under penalties of perjury.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 12508 for records.
- 2Return the original signed form and any attachments, or the documents may be faxed.
- 3If this form is not completed and returned, the request for relief will be considered based only on information available to the IRS.
- 4The filing requires a signature under penalties of perjury.
Sources
- SRCForm p.1 — Catalog Number 28730P www.irs.gov Form 12508 (Rev. 6-2021) is the form number.
- SRCForm p.1 — The non-requesting spouse must provide information because it is needed to evaluate circumstances of a request for relief and determine if relief should be given.
- SRCForm p.1 — If the requesting spouse petitions the Tax Court, the Tax Court may only consider specific types of information listed in the source.
- SRCForm p.1 — The non-requesting spouse must list their current name, social security number, and current home address (number & street) under Part I.
- SRCForm p.2 — For Form 12508, if answers are not the same for all years, the filer must explain the differences.
- SRCForm p.3 — The non-requesting spouse signs a declaration stating that they have examined the statement and to the best of their knowledge it is true, correct, and complete.
Common confusion points
Do I need to explain differences in my financial situation if it changed across tax years?
The instructions require explanation if the information is not the same for all tax years.
→ Write an explanation when answering questions about finances or involvement that vary by year.
Does a divorce decree stating I must pay taxes mean I qualify for relief?
A divorce decree stating payment obligations does not necessarily mean the individual will qualify for relief.
→ Understand that qualification depends on more than just the legal separation documents.
What specific information is considered when the Tax Court reviews my case?
The Tax Court may only consider information provided by both spouses, additional information in the administrative file, and newly discovered or previously unavailable information.
→ Confirm that any evidence you want reviewed must be included or available to the IRS.
If I transfer assets to my spouse, what details do I need to provide?
When listing transferred assets, you must list the specific assets and the dates they were transferred.
→ Provide both the type of asset (e.g., real estate) and the exact date of transfer.
Is it mandatory for me to report how involved my spouse was in my business during tax years?
The form asks specifically about self-employment involvement and whether the individual knew about your business affairs.
→ Address the required questions regarding spousal involvement, even if minimal or non-existent.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The Tax Court may review the request based on information provided by both spouses and additional administrative file information.
Questions about IRS Form 12508
What is IRS Form 12508 used for?
This form helps the IRS understand your financial situation and relationship status relative to tax issues being reviewed for your spouse. You provide details about joint accounts, how returns were filed, and any assets transferred between you two during specific years. The information gathered assists the agency in determining if a request for relief should be granted.
Who must file IRS Form 12508?
The non-requesting spouse must file IRS Form 12508 to provide information needed to evaluate the circumstances of a request for relief.
What information does IRS Form 12508 require?
Part I collects personal identifying information, including current name, address, and marital status. Part II gathers financial history, detailing how tax returns were prepared, account types, and if assets were transferred to the requesting spouse.
Where do I file IRS Form 12508?
The user must return the original signed form and any attachments or can fax the signed documents and attachments.
How do I complete IRS Form 12508?
The filer must first complete Part I by providing personal identifying information and current marital status. Next, they must detail financial history in Part II, covering how returns were prepared and account holdings. The form requires a final signature and date under penalties of perjury.
What happens if IRS Form 12508 is filed incorrectly?
If Form 12508 is not completed and returned, the IRS will consider the request for relief only based on the information currently available to them.
Do I need to explain differences in my financial situation if it changed across tax years?
The instructions require explanation if the information is not the same for all tax years. Write an explanation when answering questions about finances or involvement that vary by year.
Does a divorce decree stating I must pay taxes mean I qualify for relief?
A divorce decree stating payment obligations does not necessarily mean the individual will qualify for relief. Understand that qualification depends on more than just the legal separation documents.
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