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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8857-SP: 8857 (SP)

IRS Form 8857 (SP) is used to request relief from joint tax liability for individuals who meet specific circumstances. This form applies to the entire tax year being claimed and requires a primary language declaration.

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Form Overview

IRS Form 8857-SP - 8857 (SP)

IRS Form 8857 (SP) is used to request relief from joint tax liability for individuals who meet specific circumstances. This form applies to the entire tax year being claimed and requires a primary language declaration.

Part I collects information about you and another person for whom relief is sought during the tax year. The form also gathers details regarding your primary language (Line 4) and where you wish to receive IRS correspondence (Line 5).

Risk Radar

Scan points
  • 1Do not file if a court ruled against relief or if you accepted an IRS settlement offer.
  • 2Filing without checking Line 1 to confirm if relief is required.
  • 3Not providing an address on Line 5, which directs initial correspondence.
  • 4Failing to note the primary language or secondary language (Line 4).
  • 5Omitting necessary details explaining why relief should be granted.

Plain English

This form allows you to ask the IRS for help with your taxes when you are filing jointly but believe certain income should not be counted as yours alone. You must use it if a court ruled against granting relief, or if you accepted a settlement offer from the IRS. Proper completion determines if you qualify for tax relief.

Submission Date

  • Filing date: 2021-08-06 22:10:36
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

incomeentirecourt

Hover a term to preview the meaning.

What this form is for

  • Use this form when filing a joint income tax return and believe only your spouse or ex-spouse should be responsible for all or part of the tax liability, including penalties and interest.
  • Do not use this form when a final court ruling has already determined that relief is not granted, although you participated significantly in the process.
  • Check Publication 971 instead when addressing exceptions related to innocent spouse relief concerning partnerships affected by TEFRA.

Form selector

Use this form or another form?

Married couple not filing jointly but residing in community property states

To request relief for a portion of the joint income tax liability.

✓ Check before you continue

N/A

Taxpayer received an IRS Offer in Compromise (OIC)

If the OIC agreement is with the IRS regarding the obligation for which relief is sought.

✓ Check before you continue

N/A

Taxpayer accepted a closing agreement that releases them from the liability

Unless the exception related to TEFRA partnerships applies, this form may not be needed.

✓ Check before you continue

N/A

Deadline or filing window

The Form 8857 (SP) must be filed for every tax year that matches the circumstances described. The submission triggers the review process, but no specific deadline is stated other than filing for the relevant years. There is no mention of a standard extension period within this document.

Checklist

What you need before filling it out

1

Purpose of Form

Request relief from joint tax liability · Instructions p.1

⚠ Misunderstanding that only one person owes all taxes✕ Medium
2

Filer Identification (Line 6)

Name of spouse/ex-spouse whose liability is being addressed · Form PDF / Instructions p.1

⚠ Listing the filer instead of the spouse in Line 6✕ Medium
3

Applicable Tax Year(s)

The year(s) for which relief is sought · Form PDF (Implied)

⚠ Selecting a year not covered by the primary filing✕ Low
4

Community Property States

Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin · Instructions p.1

⚠ Filing if married but living in a state NOT on this list while claiming partial relief✕ Medium
5

Filing Trigger

Realization of a tax liability believed to be solely the spouse's/ex-spouse's · Instructions p.1

⚠ Waiting until the IRS demands payment before filing Form 8857(SP)✕ High

Before you submit

  1. 1Ensure you have marked 'Yes' on Line 1 unless one of the specific exclusion criteria applies.
  2. 2Verify that the name listed in Line 6 is the spouse or ex-spouse for whom relief is requested.
  3. 3Confirm you are filing this form as soon as you become aware of the tax liability.
  4. 4Check if your state follows community property laws, and if so, confirm the correct states apply.
  5. 5Verify that no final court ruling has already denied relief in a case where you participated significantly.
  6. 6Ensure all supporting documentation related to the claim is attached to the Form 8857(SP).
  7. 7Confirm that your spouse/ex-spouse's name matches the person listed on Line 6.

How to file this form

  1. 1Determine when you became aware of a tax liability that you believe only your spouse or ex-spouse should be responsible for.
  2. 2Complete IRS Form 8857(SP) by providing all necessary information regarding the joint tax obligation and the relief sought.
  3. 3Attach all pertinent documentation supporting your claim on Form 8857(SP).
  4. 4Sign and date Form 8857(SP) before mailing it to the appropriate IRS service center.

Known limitations

  1. 1The Form 8857 (SP) should not be presented with a tax return.
  2. 2The relief requested applies to the entire tax year for which relief is being sought.
  3. 3If the Tax Court reviews the request, it may only consider information provided by the filer or the person on line 6 of Form 8857 (SP), plus internal IRS administrative information and newly discovered facts.
  4. 4Providing a new address on Form 8857 (SP) and checking the box on line 5 does not change where correspondence is sent to any other person who filed jointly; that requires Form 8822.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

The current revision of IRS Form 8857(SP) is dated July 2021 (07/21). The instructions direct users to IRS.gov/Form8857SP for the latest information regarding recent legislative changes.

What changed or needs a fresh check

  • Edition date — confirm the revision date reads 07/21.
  • Fee — Not stated in the official source
  • Mailing address — Not stated in the official source (but instructions reference IRS.gov/Form8857SP)
  • Signature — Confirm space is provided for signature on the form.

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Quick Facts

An individual must file Form 8857 (SP) if they meet specific conditions, such as having received a final ruling that denied joint liability relief by a court. This applies even if the filer marked 'Yes' on Line 1 of the form.
Part I collects information about you and another person for whom relief is sought during the tax year. The form also gathers details regarding your primary language (Line 4) and where you wish to receive IRS correspondence (Line 5).
The Form 8857 (SP) must be filed for every tax year corresponding to the circumstances described on the form. Not stated in the official source.
If the filer checks the box on Line 5 indicating a desired communication address, all future correspondence will go there. Otherwise, initial correspondence goes to the address written on Line 5, but subsequent mail uses the IRS's most recent record.
Failing to properly complete Form 8857 (SP) may result in the IRS not granting relief from joint tax liability when it should be provided. If you do not meet the conditions, filing the form is incorrect.
First, check Line 1 to determine if filing is necessary, and then proceed to Line 2 to see if Form 8379 is also needed. Fill out all required fields on Part I, including your name, SSN, and address information. Finally, sign the form before sending it in.

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After you file

  1. 1Retain a copy of the completed Form 8857 (SP).
  2. 2If you checked the box on line 5, the IRS will send all future correspondence to the address provided on Form 8857 (SP).
  3. 3Generally, changing your mailing address takes between 4 and 6 weeks to process.
  4. 4If you move later, or wish to change the address where the IRS sends correspondence, submit Form 8822 (Change of Address).

Sources

  • SRCInstructions p.1 — The expression “su cónyuge o excónyuge” refers to the person who was your spouse during the year(s) for which relief is requested, and this name must be indicated on line 6 of Form 8857 (SP).
  • SRCInstructions p.1 — If you request review by the Tax Court, the Tribunal may only consider information provided by you or the person on line 6 of Form 8857 (SP), plus IRS administrative files and any newly discovered facts.
  • SRCInstructions p.6 — If you check the box “Dirección en donde desea recibir comunicación de parte de nosotros” on line 5, the IRS will send all future correspondence to that address.
  • SRCInstructions p.6 — If you do not check the box on line 5, the initial correspondence goes to the address noted on line 5 of Form 8857 (SP), but other correspondence goes to the most recent address in IRS records.
  • SRCInstructions p.6 — Generally, processing a change of address takes between 4 to 6 weeks.
  • SRCForm p.1 — The official title is Form 8857 (SP) (Rev. julio de 2021), which is used for the Request for Innocent Spouse Relief.
  • SRCForm p.1 — Key point: Do not present this form with your tax return.
  • SRCInstructions p.1 — For more information on recent developments regarding Form 8857 (SP), visit IRS.gov/Form8857SP.

Common confusion points

Should I send this form with my tax return?

The instructions state not to present it with the tax return.

Is checking the box on line 5 enough to change where mail goes?

Checking the box on line 5 sends future correspondence to the address listed on Form 8857 (SP), but what about other joint filers?

If I don't check the box on line 5, where does the initial correspondence go?

What if I need to change my address later after filing this form?

Workflow map

Related forms and next steps

4 signals

Before

Publicación 971 (Innocent Spouse Relief) provides help on how to complete Form 8857 (SP) and describes factors the IRS considers when granting relief.

Current

8857-SP

After

The Tax Court may review your request after you file Form 8857 (SP).

Often used with

Publicación 971, which details the rules for Innocent Spouse Relief.

⚠ If something goes wrong

  • You must submit Form 8822 (Change of Address) to change an address listed on a joint return, even if you provided a new address on Form 8857 (SP).

Questions about IRS Form 8857-SP

What is IRS Form 8857-SP used for?

This form allows you to ask the IRS for help with your taxes when you are filing jointly but believe certain income should not be counted as yours alone. You must use it if a court ruled against granting relief, or if you accepted a settlement offer from the IRS. Proper completion determines if you qualify for tax relief.

Who must file IRS Form 8857-SP?

An individual must file Form 8857 (SP) if they meet specific conditions, such as having received a final ruling that denied joint liability relief by a court. This applies even if the filer marked 'Yes' on Line 1 of the form.

What information does IRS Form 8857-SP require?

Part I collects information about you and another person for whom relief is sought during the tax year. The form also gathers details regarding your primary language (Line 4) and where you wish to receive IRS correspondence (Line 5).

When is IRS Form 8857-SP due?

The Form 8857 (SP) must be filed for every tax year corresponding to the circumstances described on the form. Not stated in the official source.

Where do I file IRS Form 8857-SP?

If the filer checks the box on Line 5 indicating a desired communication address, all future correspondence will go there. Otherwise, initial correspondence goes to the address written on Line 5, but subsequent mail uses the IRS's most recent record.

How do I complete IRS Form 8857-SP?

First, check Line 1 to determine if filing is necessary, and then proceed to Line 2 to see if Form 8379 is also needed. Fill out all required fields on Part I, including your name, SSN, and address information. Finally, sign the form before sending it in.

What happens if IRS Form 8857-SP is filed incorrectly?

Failing to properly complete Form 8857 (SP) may result in the IRS not granting relief from joint tax liability when it should be provided. If you do not meet the conditions, filing the form is incorrect.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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