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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• Credit or Refund—Generally, you must file your request within If you are requesting relief from joint and several liability on a
3 years after the date the original return was filed or within 2 joint return, the IRS must also inform him or her of its preliminary
years after the date the tax was paid, whichever is later. But you and final determinations regarding your requested relief.
may have more time to file if you live in a federally declared
disaster area or you are physically or mentally unable to manage To protect your privacy, the IRS will not disclose your
your financial affairs. See Pub. 556, Examination of Returns, personal information (such as your current name, address,
Appeal Rights, and Claims for Refund, for details. phone number(s), or information about your employer, your
• Both a Balance Due and a Credit or Refund—If you are income, or your assets). Any other information you provide that
seeking a refund of amounts you paid and relief from a balance the IRS uses to make a determination about your request for
due over and above what you have paid, the time period for relief from liability could be disclosed to the person you list on
credit or refund will apply to any payments you have made, and line 6. If you have concerns about your privacy or the privacy of
the time period for collection of a balance due amount will apply others, you should redact or black out personal information in
to any unpaid liability. the material you submit.
Exception for relief from liability for tax attributable to an If you petition the Tax Court (explained later under What
item of community income. If you are requesting relief from ! Happens After You File Form 8857), your spouse or
liability for tax attributable to an item of community income (other CAUTION former spouse may see your personal information,
than equitable relief), a different filing deadline applies. See unless you ask the Tax Court to withhold it.
Relief from liability for tax attributable to an item of community
income, discussed later under Community Property Laws. The Types of Relief
time in which to request equitable relief from liability for tax Four types of relief are available. They are:
attributable to an item of community income follows the rules for 1. Innocent spouse relief,
equitable relief, earlier.
2. Separation of liability relief,
Where To File 3. Equitable relief, and
Do not file Form 8857 with your tax return or the Tax Court. 4. Relief from liability for tax attributable to an item of
Instead, mail it to one of the following addresses. community income. (See Community Property Laws, later).
If using the U.S. Postal Service: Innocent Spouse Relief
Internal Revenue Service You may be allowed innocent spouse relief only if all of the
P.O. Box 120053 following apply.
Covington, KY 41012 • You filed a joint return for the year(s) entered on line 3.
• There is an understated tax on the return(s) that is due to
erroneous items (defined below) of the person with whom you
If using a private delivery service: filed the joint return.
Internal Revenue Service • You can show that when you signed the return(s) you did not
7940 Kentucky Drive, Stop 840F know and had no reason to know that the understated tax
Florence, KY 41042 existed (or the extent to which the understated tax existed).
• Taking into account all the facts and circumstances, it would
be unfair to hold you liable for the understated tax.
Alternatively, you can fax the form and attachments to the IRS at
855-233-8558. Understated tax. You have an understated tax if the IRS
For a list of private delivery services you can use to meet the determined that your total tax should be more than the amount
“timely mailing as timely filing” rule for filing Form 8857 by the actually shown on the return.
deadline, go to IRS.gov/PDS. Example. You and your former spouse filed a joint return
Write your name and social security number (SSN) on any showing $5,000 of tax, which was fully paid. The IRS later
attachments. examines the return and finds $10,000 of income that your
former spouse earned but did not report. With the additional
Send it to one of the above addresses or fax it to the above income, the total tax becomes $6,500. The understated tax is
number even if you are communicating with an IRS employee $1,500, for which you and your former spouse are both liable.
because of an examination, examination appeal, or collection.
Erroneous items. Any income, deduction, credit, or basis is an
If you received an IRS notice of deficiency, you should also
erroneous item if it is omitted from or incorrectly reported on the
file a petition with the Tax Court before the end of the 90-day
joint return.
period, as explained in the notice. In your petition, you should
raise innocent spouse relief as a defense to the deficiency. By Partial innocent spouse relief. If you knew about any of the
doing so, you preserve your rights if the IRS is unable to properly erroneous items, but not the full extent of the item(s), you may
consider your request before the end of the 90-day period. be allowed relief for the part of the understatement you did not
Include the information that supports your position, including know about.
when and why you filed Form 8857 with the IRS, in your petition Additional information. For additional information on innocent
to the Tax Court. The time for filing with the Tax Court is not spouse relief, see Pub. 971.
extended while the IRS is considering your request.
The IRS Must Contact Your Spouse or Separation of Liability Relief
You may be allowed separation of liability relief for any
Former Spouse understated tax (defined above) shown on the joint return(s) if
By law, the IRS must contact your spouse or former spouse. the person with whom you filed the joint return is deceased or
There are no exceptions, even for victims of spousal abuse or you and that person:
domestic violence. • Are now divorced,
We will inform your spouse or former spouse that you filed • Are now legally separated, or
Form 8857 and will allow him or her to participate in the process.
-2- Instructions for Form 8857 (Rev. 06-2021)
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