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Illinois Department of Revenue

Form IL-8857 Instructions

General Information
What is innocent spouse relief? How long do I have to request a refund?
Innocent spouse relief is a means of reducing an innocent spouse’s
income tax liability resulting from a joint return. Generally, when you If your request for innocent spouse relief results in a refund, you must
file a joint return, both you and your spouse are responsible for any file your request within
tax liability, penalties, and interest that may be due or become due for three years after the extended due date of the return,
that tax year. Therefore, you may be held responsible for the tax due three years after the date your original return was filed (if it was
on your spouse’s income or for taxes, penalties, and interest due as filed late), or
the result of your spouse’s error.
one year after the date your Illinois tax was paid,
However, if you are granted innocent spouse relief, you are not liable
whichever is latest.
for the tax on your spouse’s income reported on your joint return.
Also, you are not liable for the tax, penalties, and interest due on If you file your request within three years of the extended
income your spouse did not report or that results from deductions or due date, you may receive a refund of all taxes paid. If you file within
credits that were overstated by your spouse, unless you knew of the three years after a late-filed return, your refund is limited to the total
erroneous reporting of those items. of payments you made with the return or after filing. Otherwise, your
What is the purpose of this form? refund is limited to payments made on or after the date that is one
The purpose of this form is to request a release from a joint tax year prior to your filing.
liability that you believe is the sole responsibility of the person with
whom you filed the return. The Allocation of Liability Worksheet will Will collection activity stop?
help you determine your separate liability and your share of any Once we receive your Form IL-8857, collection activity against the
payments that have already been made. person requesting innocent spouse relief will stop during our review
You must complete a separate Form IL-8857 and an Allocation of for the tax year identified on this form. However, we may continue
Liability Worksheet for each year you are seeking innocent spouse with investigation, adjustment, and collection of all joint tax liabilities
relief. If you are granted innocent spouse relief, the worksheet will for other tax years.

determine the amount of refund that you may be entitled to or the What must I attach to Form IL-8857?
amount of your remaining liability.
You must attach a copy of
You must have filed a joint return for the year that you are
requesting a release from tax liability in order to receive innocent your federal and Illinois Income Tax returns, W-2 forms, and
spouse relief. attachments for the year,
any amended federal or Illinois Income Tax returns, and
What part of the tax liability am I responsible for
any final determinations of federal or Illinois Income Tax liability
as an innocent spouse? you received from the Internal Revenue Service (IRS), the Illinois
Effective August 13, 1999, an innocent spouse is responsible only for Department of Revenue (IDOR), or the courts.
the amount of Illinois Income Tax liability that would have been shown
on that spouse’s separate return for the same tax year. Therefore, if Where do I mail this form?
you filed your return or were assessed
Mail this form and any required attachments to:
on or after August 13, 1999, or
ILLINOIS DEPARTMENT OF REVENUE
before August 13, 1999, and your tax liability was not paid by that PROBLEMS RESOLUTION DIVISION
date PO BOX 19014
you will be responsible for the amount of tax liability claimed on a SPRINGFIELD IL 62794-9014
separate return for the same tax year that shows only your income
and deductions. The Allocation of Liability Worksheet will help you What if I need additional assistance or forms?
determine this amount.
Visit our website at tax.illinois.gov for assistance, forms or
If you filed and paid before August 13, 1999, your innocent spouse schedules.
relief will be reviewed according to the federal guidelines that were in Write us at Illinois Department of Revenue, P.O. Box 19001,
effect in years prior to 1998. You will be released from any Illinois tax, Springfield, Illinois 62794-9001.
penalties, interest, or other amounts in the same manner that you Call 1 800 732-8866 or 217 782-3336 (TDD, telecommunications
received a release from the federal government.
device for the deaf, at 1 800 544-5304).
Under the old guidelines, if you did not have an innocent spouse Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.
issue for federal income tax purposes, you will be released of any (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices),
Illinois tax, penalties, interest, or other amounts if Monday through Friday.
you filed a joint return, and
the difference between the total amount of tax that should
have been shown and the amount of tax that was actually
shown was greater than $500 and this difference resulted from
an omission by the person you were married to at the time the
return was filed, and
you did not know of this difference at the time you signed this
return.
IL-8857 Instructions (R-12/22) Printed by authority of the State of Illinois. Electronic only, one copy. Page 1 of 4

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Step-By-Step Instructions
Step 1: Provide the following information If you and your spouse did not file an income tax return before
Lines 1 through 5 — Enter the information requested on the form. the IRS assessed a federal income tax liability, the entire amount
of any item of income in Column A is allocated to each spouse
Line 6 — Enter the tax year for which you are requesting innocent
who had knowledge of that income.
spouse relief. Enter only one tax year. You must complete a separate
Form IL-8857 and an Allocation of Liability Worksheet for each year For example: If you are filing for innocent spouse relief and
you are seeking innocent spouse relief. your spouse earned $1,000 in business income, no return was
filed before the IRS assessed the liability, and you knew of that
Step 2: Provide the following information about income, the $1,000 must be included in both Columns B and C
the person to whom you were married of Line 6, even if the income would be attributed entirely to your
Lines 7 through 11 — Enter the information requested on the spouse under the normal rules. Any deduction associated with
form regarding the spouse with whom you filed the joint return. that income must also be included in both Columns B and C.
If you did not know of the income, the income and associated
Step 3: Answer the following questions deductions should be included in your spouse’s column only.
Line 12 — Check the appropriate box. If you filed a federal If you and your spouse did not file an income tax return before
Form 8857, attach a copy of that form, any documentation used in IDOR assessed an Illinois Income Tax liability, the entire amount
the review, and a copy of any determination you received from the of any item of income in Column A is allocated to each spouse
IRS. who had knowledge of that income.
Line 13 — Check the appropriate box. If “Yes,” attach an explanation For example: If your spouse earned $1,000 in municipal bond
of each transfer. interest exempt from federal income tax, no return was filed
Line 14 — Check the appropriate boxes. If your request is for a tax before IDOR assessed the liability, and you knew of the interest,
year ending that $1,000 must be included in Line 33 of both Columns B and
on or after August 13, 1999, your innocent spouse tax relief will C. Any subtractions allowed for expenses, which could not be
be reviewed according to Illinois guidelines. deducted in computing federal adjusted gross income, should
also be included in both columns.
before August 13, 1999, and your tax liability was not paid by that
date, your innocent spouse tax relief will be reviewed according If you had no knowledge of the interest, the interest and related
to Illinois guidelines. subtractions should be included in your spouse’s column only.
before August 13, 1999, and your tax liability was paid by that Allocate income items
date, your innocent spouse tax relief will be reviewed according Lines 1 through 15
to the federal guidelines that were in effect in years prior to 1998. Column A: If you filed a federal return, complete this column by
Lines 15 and 16 — Check the appropriate boxes. If you answered writing the income amounts you and your spouse actually used to
“Yes” to either of these questions, you must complete the Erroneous file your federal return. If you did not file a federal return, enter the
Items Worksheet section of the Allocation of Liability Worksheet for amounts as determined by the IRS or the courts.
Lines 59 and 63. Columns B and C: Complete Column B using the amounts actually
Step 4: Explain your request earned by you. Complete Column C using the amounts actually
earned by your spouse.
Line 17 — Explain in detail why you believe you are not responsible
for the tax liability for the tax year you identified on this form. If more Line 16 – Add Lines 1 through 15. Enter the total of each column.
room is needed, you may attach additional sheets. You may also Allocate deduction items
attach any other information to help us make a determination. Lines 17 through 30
Step 5: Complete the Allocation of Liability Worksheet Column A: Complete this column using the deduction amounts you
and your spouse actually used to file your federal return. If you did
We cannot process your request if you do not complete Step 5. not file a federal return, enter the amounts as determined by the IRS
Line 18 — Complete the Allocation of Liability Worksheet for the tax or the courts.
year that you are requesting innocent spouse relief. Columns B and C: Complete Column B using the amounts actually
Line 18a — If “Yes,” enter the amounts from your federal return on incurred by you. Complete Column C using the amounts actually
the appropriate lines. If “No,” enter the amounts on Lines 1 through incurred by your spouse.
32 as finally determined by the IRS or the courts. Line 31 – Add Lines 17 through 30. Enter the total of each column.
Line 18b — If “Yes,” enter the amounts from your Illinois return on Line 32 – Subtract Line 31 from Line 16. Enter the result in each
the appropriate lines. If “No,” enter the amounts on Lines 33 through column.
41 as finally determined by IDOR or the courts.
How to allocate items of income, deductions, payments, and Line 32, Column A must match your joint Form IL-1040,
credits Individual Income Tax Return, Line 1.
In general, an item of income, deduction, payment, or credit is Allocate Illinois additions, subtractions, and income
allocated to the spouse who earned the item or made the payments. If a subtraction is allowed on an item of income that is subject to
However, federal income tax but not Illinois Income Tax, that subtraction must
If the IRS or a federal court has made a determination regarding be allocated in the same manner as the income is allocated.
the allocation of any item of income, expense, or exemption Lines 33 and 34
between you and your spouse in an innocent spouse Column A: If you filed an Illinois return, complete these lines using
proceeding, the amounts shown in Columns B and C must follow the amounts you and your spouse actually used when filing a joint
that allocation. Form IL-1040. If you did not file an Illinois return, enter the amounts
If you cannot determine whether you are or your spouse is determined by IDOR or the courts.
entitled to an item of income, expense, or exemption, divide that Columns B and C: Complete Column B using the amounts allocated
item equally by claiming half in Column B and half in Column C. to you. Complete Column C using the amounts allocated to your
spouse.
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Line 35 – Add Lines 32, 33, and 34. Enter the total of each column. joint Form IL-1040. If you did not file an Illinois return, enter the
Lines 36 through 38 amounts determined by IDOR or the courts.
Column A: If you filed an Illinois return, complete these lines using Columns B and C: Complete Column B using the amount of each
the amounts you and your spouse actually used when filing a joint credit item allocated to you. Complete Column C using the amount of
Form IL-1040. If you did not file an Illinois return, enter the amounts each credit item allocated to your spouse.
determined by IDOR or the courts. The credit items must be allocated in the same manner as the
Columns B and C: Complete Column B using the amounts allocated to related item of income or expense is allocated in Lines 1 through 15
you. Complete Column C using the amounts allocated to your spouse. and Lines 17 through 30.
Line 39 – Add Lines 36 through 38. Enter the total in each column. For example: If the income and deductions from a partnership are
Line 40 – Subtract Line 39 from Line 35. This is your Illinois base allocated to you, a credit earned by the partnership must also be
income. allocated to you.
Line 41 – Allocate your income to Illinois as follows: If it is not clear whether an item should be allocated to you or your
Column A: Residents – Enter the amount from Line 40. spouse, that item should be divided equally between both spouses.
Nonresidents and part-year residents – Enter in Column A the Line 51 – Add Lines 48 through 50. Enter the total in each column.
amount of base income reported on Line 40 that you allocated or Line 52 – Subtract Line 51 from Line 47. Enter the result in each
apportioned to Illinois on your original Schedule NR, Nonresident and column. This is your tax after nonrefundable credits. This amount
Part-Year Resident Computation of Illinois Tax. cannot be less than zero. If zero or negative, enter zero.
Columns B and C: Residents – Enter the amount from Line 40, Lines 53, 54, and 55 –
Columns B and C on Line 41, Columns B and C. Column A: Complete this line by writing the amount of household
Nonresidents and part-year residents – Complete Column B using employment tax, use tax on internet, mail order, or other out-of-state
the amount of base income that is allocated to you. Complete Column purchases, and Medical Cannabis Program Act and sale of assets by
C using the amount of base income that is allocated to your spouse. gaming licensee surcharges from your joint Form IL-1040.
Use a separate Schedule NR as a worksheet for making this Columns B and C: Allocate the proper household employment tax,
allocation for each spouse, and attach a copy of each Schedule NR. use tax, and Medical Cannabis Program Act and sale of assets by
Line 42 – Enter the amounts from Line 41 for all columns here. gaming licensee surcharges amounts in Columns B and C. If it is not
clear which spouse owes the tax, divide the tax equally between both
Allocate Illinois exemptions and tax spouses.
Line 43 – Allocate your Illinois exemption allowance as follows: Line 56 – Add Lines 52, 53, 54, and 55. Enter the total in each
Column A: Residents – Complete Column A using the exemption column. This is your tax after nonrefundable credits, household
allowance you and your spouse were allowed when filing a joint employment tax, and use tax.
Form IL-1040.
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Nonresidents and part-year residents – Complete Column A using
Column A: Enter the amount of voluntary charitable donations you
the exemption allowance you and your spouse were allowed on your
designated on your joint Schedule G, Voluntary Charitable Donations.
original Schedule NR.
Columns B and C: Allocate the proper amount of charitable
Columns B and C: Residents – Complete Column B using the
donations to Columns B and C. If it is not clear which spouse made a
exemption allowance allowed to you. Complete Column C using the
donation, divide the donation amount equally between both spouses.
exemption allowance allowed to your spouse.
Nonresidents and part-year residents – Complete Columns B Line 58 – Add Line 56 and Line 57. This is your total liability. Enter
and C by determining the amount of exemption allowance for each the total in each column.
spouse by referring to the Schedule NR worksheets you completed Correction of erroneous items
to use for Line 41. Use this section to report and allocate any corrections to erroneous
Line 44 – Subtract Line 43 from Line 42 in all columns. This is your items on the federal or Illinois return you originally filed. This is for
Illinois net income. This amount cannot be less than zero. If zero or returns filed before any tax was assessed by the IRS or IDOR.
negative, enter zero. An erroneous item is an amount of income omitted from a return or
Line 45 – Multiply Line 44 in each column by an amount of deduction or credit claimed in error.
4.95 percent (.0495) for tax years 2018 through 2022, Do not include any items of income, deduction, or credit required to
4.3549 percent (.043549) for tax year 2017, be shown on a federal income tax return if you did not file a federal
3.75 percent (.0375) for tax years 2015 and 2016, income tax return before the IRS assessed your tax. You should
5 percent (.05) for tax years 2011 through 2014, or report and allocate these items on Lines 1 through 32 because all
3 percent (.03) for tax years 2010 and prior. items of income and deduction are considered erroneous items.
Line 46 – Do not include any Illinois additions, subtractions, or credits if you
did not file an Illinois Income Tax return before IDOR assessed your
Column A: Complete this line by writing the amount of recapture of
tax. You should report and allocate these items on Lines 33, 34, 36
investment tax credits from your joint Form IL-1040.
through 38, Lines 48 through 50, and Line 71 because all items of
Columns B and C: Allocate the proper amounts in Columns B and income and deduction are considered erroneous items.
C. If it is not clear which spouse owes the recapture of investment tax
credits, divide the total equally between both spouses. In computing the separate tax liabilities of spouses when one
Line 47 – Add Line 45 and Line 46. Enter the total in each column. has requested innocent spouse relief, an erroneous item is allocated
This is your total tax. to each spouse who had knowledge of that item.
For example: If your spouse earned $1,000 in municipal bond
Allocate Illinois nonrefundable credits and other taxes interest exempt from federal income tax, this amount was not
Lines 48 through 50 reported as an addition on the Illinois return, and you knew of the
Column A: If you filed an Illinois return, complete this column using interest, that $1,000 must be included in both Columns B and C of
the credit amounts you and your spouse actually used to file your Line 59.
IL-8857 Instructions (R-12/22) Page 3 of 4

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Any subtraction allowed for expenses, which could not be deducted Payments and refundable credit
in figuring federal adjusted gross income because they were incurred Line 68 –
in connection with earning exempt interest income, should also be Column A: Complete this column using the total amount of withholding
included in both Columns B and C. If you had no actual knowledge of you and your spouse claimed on your original joint Illinois return.
the interest, the interest and related subtraction should be included in Columns B and C: Complete Column B using the amount actually
your spouse’s column only. withheld from your income. Complete Column C using the amount
If you checked the “No” boxes in Step 5, Line 18 a and b, actually withheld from your spouse’s income.
enter zero in each column of Lines 59 through 64. Lines 69 through 74
Line 59 – Include any amount treated as a payment toward your Illinois Income
Enter the correction of each item of erroneous income or deduction Tax liability including overpayments from other years credited against
on a separate line on Page 4 and identify each adjustment. Enter this year’s liability, federal income tax refunds offset against this
corrections that decrease income as negative amounts. Attach liability, and any amount collected by levy or foreclosure.
additional sheets if necessary. Column A: Complete this column using the total amount of
Column A: Complete this column correcting any erroneous amount payments you and your spouse paid on your original return and
of income or deduction you and your spouse omitted on your original include all payments made through the date of filing this request.
joint federal or Illinois return. Columns B and C: Complete Column B using the amounts actually
Columns B and C: Complete Columns B and C correcting any paid by you. Complete Column C using the amounts actually paid by
erroneous amount of income or deduction that was omitted on your your spouse.
original joint federal or Illinois return that was allocable to a spouse or If it is not clear which spouse should receive credit for a
that the spouse was aware of at the time of reporting. payment, multiply that payment by a fraction equal to the net liability
Line 60 – of the spouse shown on Line 67 divided by the sum of the net
Column A: Complete this column correcting any exemption liabilities of the spouses on Line 67.
allowance you and your spouse erroneously claimed on your original Line 75 – Add Lines 68 through 74. This is the total amount of your
joint federal or Illinois return. Enter corrections that decrease the payments. Enter the total in each column.
exemption allowance as a negative number.
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Columns B and C: Complete Columns B and C correcting any Column A: Complete this column using the total of any refund you
exemption allowance erroneously claimed on your original joint federal and your spouse received from your original return. Include any
or Illinois return and that you were aware of at the time of reporting. overpayment reported for this year that was applied against any
Line 61 – Add Lines 59 and 60. liability for another year, rather than refunded to you. Also include
Line 62 – Multiply Line 61 by any overpayment applied against your estimated tax liability for a
4.95 percent (.0495) for tax years 2018 through 2022, subsequent year.
4.3549 percent (.043549) for tax year 2017, Columns B and C: Complete Column B using the refund amount
3.75 percent (.0375) for tax years 2015 and 2016, attributable to your tax liability. Complete Column C using the refund
5 percent (.05) for tax years 2011 through 2014, or amount attributable to your spouse’s tax liability.
3 percent (.03) for tax years 2010 and prior. Line 77 – Subtract Line 76 from Line 75. This is the total amount of
Line 63 – your net payments. Enter the total in each column.
Column A: Complete this column correcting any credit amount you Net overpayment or underpayment
and your spouse erroneously claimed on your original joint federal Line 78 – Subtract Line 77 from Line 67. This is your net
or Illinois return. Enter corrections that decrease the credits as a overpayment or underpayment. If the amount is negative, enter this
negative number. amount in brackets.
Columns B and C: Complete Columns B and C correcting any credit Line 79 – Add Lines 64 and 66. This is your net overpayment or
amount erroneously claimed on your original joint federal or Illinois underpayment from erroneous items. If the amount is negative, enter
return and that you were aware of at the time of reporting. this amount in brackets.
Include any increase in credit allowed as the result of an Line 80 – Compare Lines 78 and 79.
increase in your joint tax liability resulting from the correction of an If both Lines 78 and 79 show an underpayment allocable to the
erroneous item. spouse requesting relief, that spouse shall be liable only for the larger
Line 64 – Add Lines 62 and 63. This is the total amount of of those two amounts.
corrections to your tax. If both Lines 78 and 79 show an overpayment allocable to the spouse
Penalties requesting relief, that spouse is entitled to a refund of the smaller of
Lines 65 a through d – those two amounts.
Column A: Complete this column using the amounts of any penalties If one of Lines 78 and 79 show an overpayment allocable to the
assessed on the jointly filed Illinois Income Tax return. spouse requesting relief and the other shows an underpayment, and
Columns B and C: Complete Column B identifying the penalties the overpayment exceeds the underpayment, the spouse
attributable to you. Complete Column C identifying the penalties is entitled to a refund of the excess of the amount of the
attributable to your spouse. overpayment over the amount of underpayment.
the underpayment exceeds the overpayment, the spouse is
If it is not clear which spouse owes a penalty, multiply that liable only for the excess of the amount of the underpayment
penalty times a fraction equal to the amount on Lines 58 plus 64 for over the amount of the overpayment.
that spouse divided by the sum of the amounts for both spouses on
Lines 58 plus 64. These computations do not include interest. If you paid
some of your liability after it was due, an overpayment shown on this
Line 66 – Add Lines 65 a through d. This is the amount of your line will be reduced by interest on the late payment. Interest will be
penalties. Enter the total in each column. figured on any amount you owe us or on any refund we owe you after
Line 67 – Add Lines 58, 64, and 66. Enter the total in each column. the overpayment or underpayment is determined.
Page 4 of 4 IL-8857 Instructions (R-12/22)

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