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Form 8857: Request for Innocent Spouse Relief
IRS Form 8857 is a Request for Innocent Spouse Relief, used to ask for an exception to tax liability in TEFRA partnership proceedings. If the IRS proposes increasing your tax liability, you generally must file this form within 2 years.
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IRS Form 8857 - Request for Innocent Spouse Relief
IRS Form 8857 is a Request for Innocent Spouse Relief, used to ask for an exception to tax liability in TEFRA partnership proceedings. If the IRS proposes increasing your tax liability, you generally must file this form within 2 years.
Risk Radar
Scan points- 1Failure to sign and date Form 8857 results in immediate rejection by the IRS.
- 2Filing without signing and dating Form 8857 means the IRS will return it.
- 3Not checking the box on Line 5 prevents future correspondence from being sent to your preferred address automatically.
- 4Omitting the former name in parentheses (e.g., Jane Maple) when applicable on Line 3 is a common error.
- 5Failing to file within 2 years of the first IRS collection attempt risks missing the general deadline.
Plain English
This form allows someone who was married when taxes were filed to request relief from paying a portion of the tax bill if they believe only their spouse or former spouse should be responsible for it. By filing Form 8857, the filer asks the IRS to excuse them from liability related to certain tax items.
Submission Date
- Filing date: 2021-07-30 22:10:21
- 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 you are filing a joint income tax return and believe only your spouse or former spouse should be held responsible for the entire tax liability (joint and several liability).
- Do not use this form when submitting it with your standard tax return, as per Form 8857 instructions.
- Check Pub. 971 instead when you need a description of the factors the IRS takes into account in deciding whether to grant innocent spouse relief.
Form selector
Use this form or another form?
Requesting equitable relief from tax attributable to community income
The time for requesting this specific type of relief follows the rules for equitable relief, which are earlier.
✓ Check instructions on line 1.
Filing a joint return where IRS is proposing an increase in liability
You must generally file within 2 years after the first IRS attempt to collect that tax from you.
✓ Confirm filing deadline applies.
Requesting relief related to TEFRA partnership proceedings and checked 'No' on line 1
This specific exception requires checking 'No' on line 1 of Form 8857.
✓ Verify Line 1 selection.
Deadline or filing window
The primary filing trigger is becoming aware of a tax liability for which only your spouse or former spouse should be responsible. Generally, you must file no later than 2 years after the first IRS attempt to collect the tax from you. If an IRS final determination letter is sent, the petition must be filed by the 90th day thereafter.
Checklist
What you need before filling it out
Purpose
Joint and several liability explanation · Instructions p.1
Filing Deadline (General)
No later than 2 years after the first IRS attempt to collect tax · Instructions p.1
Where To File
Mail to IRS P.O. Box 120053, Covington, KY 41012 (or private delivery) · Instructions p.2
Representation Authorization
Use Form 2848, Power of Attorney and Declaration of Representative · Instructions p.4
Fair Market Value (FMV)
Price between willing buyer/seller with reasonable knowledge · Instructions p.5
Account Code Removal Request
Call 855-851-2009 or write to IRS address listed under Where To File · Instructions p.5
Before you submit
- 1Ensure you have completed line 1 of Form 8857 to determine if filing is necessary.
- 2Verify that all attached documents support your claim for relief.
- 3Confirm you have included your SSN on the top of any attached pages or statements.
- 4Check that you are mailing the form (not attaching it) to one of the designated IRS addresses.
- 5If requesting code removal, confirm you include your SSN with that written request.
- 6Verify that the name entered on line 6 is the person whose relief you are seeking.
- 7Confirm you have used the current edition revision date (June 2021).
How to file this form
- 1Complete Form 8857 by filling out all required lines, ensuring to attach supporting documentation as necessary.
- 2Determine if you need a representative and, if so, authorize them using Form 2848 (if applicable).
- 3Mail the completed Form 8857 to either IRS P.O. Box 120053 in Covington, KY or use the private delivery service address.
- 4Alternatively, fax the form and attachments to the IRS at 855-233-8558 for submission proof.
Known limitations
- 1The general 2-year filing deadline may have different rules if relief is requested for tax attributable to an item of community income.
- 2If requesting equitable relief from liability for tax attributable to an item of community income, the filing deadline follows the rules for equitable relief (which is earlier).
- 3After a final determination letter is mailed by the IRS regarding Form 8857, the petition must be filed no later than the 90th day after that date.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision June 2021 (Form 8857). The instructions direct users to IRS.gov/Form8857 for the latest information about developments related to this form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads June 2021.
- Fee — Not stated in the official source.
- Mailing address — verify one of the listed addresses (P.O. Box 120053 or 7940 Kentucky Drive).
- Signature — ensure you sign the form before sending it.
- Form Number — confirm the form number is 8857.
- OMB No. — verify the OMB control number reads 1545-1596.
Quick Facts
Downloads
After you file
- 1Sign and date Form 8857 before sending it to the IRS.
- 2Keep a copy of the completed Form 8857 for personal records.
- 3Attach the complete copy of any document believed to support the request for relief.
- 4Expect the IRS to notify the person listed on line 6 that the relief has been requested.
Sources
- SRCInstructions p.1 — The term “your spouse or former spouse” means the person whose name is entered on line 6 of Form 8857.
- SRCInstructions p.1 — Generally, Form 8857 should be filed as soon as you become aware of a tax liability for which only your spouse or former spouse should be held responsible.
- SRCInstructions p.2 — If requesting relief from liability for community income (other than equitable relief), a different filing deadline applies.
- SRCInstructions p.3 — The petition must be filed no later than the 90th day after the date the IRS mails you a final determination letter.
- SRCInstructions p.5 — When entering a foreign address, the information order is: City, province, county, or state, and country.
- SRCForm p.1 — The IRS is required by law to notify the person listed on line 6 that Form 8857 has been requested.
Common confusion points
Where do I send Form 8857?
Do not file it with your tax return or the Tax Court; mail it instead.
→ Check 'Where To File' in the instructions to confirm the mailing address.
When must I file if the IRS is examining my return?
You generally must file within 2 years after the first IRS attempt to collect the tax from you.
→ Verify this deadline against any specific exceptions listed on Form 8857.
What happens if I don't get a final determination letter?
You must still file your petition no later than 90 days after the date the IRS mailed you that final determination letter.
→ Check Instructions p.3 to confirm this timeline.
Can I use an ITIN instead of an SSN?
Yes, if you or the person on line 6 has an ITIN, enter it in the location(s) where the form asks for an SSN.
→ Confirm that the ITIN is entered in place of the required SSN.
What if my name has changed since filing?
Enter your former name in parentheses after your current name (e.g., Jane Maple (formerly Jane Oak)).
→ Check Instructions p.5 to ensure correct formatting.
If I am foreign, how do I enter my address?
List the information in this order: City, province, county, or state, and country; follow the country's practice for the postal code.
→ Ensure you do not abbreviate the country name.
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Questions about IRS Form 8857
What is IRS Form 8857 used for?
This form allows someone who was married when taxes were filed to request relief from paying a portion of the tax bill if they believe only their spouse or former spouse should be responsible for it. By filing Form 8857, the filer asks the IRS to excuse them from liability related to certain tax items.
Who must file IRS Form 8857?
Anyone who believes only their spouse or former spouse should be held responsible for a tax liability must file IRS Form 8857. This applies when an individual becomes aware of such a liability during IRS examination or notice.
What information does IRS Form 8857 require?
The form collects personal identification details, including the current and former name (if different) on Line 3, and requires listing the spouse's current name and SSN on Line 6. The filer also specifies their mailing address on Line 5.
When is IRS Form 8857 due?
Generally, Form 8857 must be filed as soon as a person becomes aware of a tax liability for which they believe only their spouse or former spouse should be held responsible. A specific deadline is the 90th day after the IRS mails a final determination letter.
Where do I file IRS Form 8857?
The form must be mailed to one of two addresses: Internal Revenue Service P.O. Box 120053 in Covington, KY 41012 (if using USPS), or 7940 Kentucky Drive, Stop 840F in Florence, KY 41042 (if using a private service). It can also be faxed to the IRS at 855-233-8558.
How do I complete IRS Form 8857?
First, complete all required fields, including noting any former name in parentheses after your current name on Line 3. Next, ensure you check the box on Line 5 if you want the IRS to use that address for all correspondence. Finally, sign and date Form 8857 before sending it.
What happens if IRS Form 8857 is filed incorrectly?
If the filer does not sign Form 8857, the IRS cannot consider the request and will return the form. If it is filed late (e.g., past the 90th day), the Tax Court may not review the relief request.
Where do I send Form 8857?
Do not file it with your tax return or the Tax Court; mail it instead. Check 'Where To File' in the instructions to confirm the mailing address.
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