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Department of the Treasury
Instructions for Form 8857 Internal Revenue Service

(Rev. January 2014)
Request for Innocent Spouse Relief

Section references are to the Internal Revenue Code unless In a final decision a court considered whether to grant you
otherwise noted. relief from the joint liability and decided not to do so.
In a final decision a court did not consider whether to grant
you relief from the joint liability, but you meaningfully participated
General Instructions in the proceeding and could have asked for relief.
Note. In these instructions, the term “your spouse or former You entered into an offer in compromise with the IRS.
spouse” means the person who was your spouse for the year(s) You entered into a closing agreement with the IRS that
you want relief. This is the person whose name you enter on disposed of the same liability for which you want to seek relief.
line 5. However, see Pub. 971, Innocent Spouse Relief, for an
exception that applies to TEFRA partnership proceedings.
Future Developments You answered “No” to question 1.

For the latest information about developments related to Form When To File
8857 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/form8857. You should file Form 8857 as soon as you become aware of a
tax liability for which you believe only your spouse or former
What's New spouse should be held responsible. The following are some of
the ways you may become aware of such a liability.
The Internal Revenue Service has issued Revenue Procedure
2013-34, available at www.irs.gov/irb/2013-43_IRB/ar07.html. The IRS is examining your tax return and proposing to
This revenue procedure expands how the IRS will take into increase your tax liability.
account abuse and financial control by the nonrequesting The IRS sends you a notice.
spouse in determining whether equitable relief is warranted. It However, you generally must file Form 8857 no later than 2
also broadens the availability of refunds in cases involving years after the first IRS attempt to collect the tax from you. (But
deficiencies. See the instructions for Line 31, later. see the exceptions below for different filing deadlines that
apply.) For this reason, do not delay filing because you do not
Purpose of Form have all the required documentation.
When you file a joint income tax return, the law makes both you
and your spouse responsible for the entire tax liability. This is Collection activities that may start the 2-year period are:
called joint and several liability. Joint and several liability applies The IRS offset your income tax refund against an amount you
not only to the tax liability you show on the return but also to any owed on a joint return for another year and the IRS informed you
additional tax liability the IRS determines to be due, even if the about your right to file Form 8857.
additional tax is due to the income, deductions, or credits of your The filing of a claim by the IRS in a court proceeding in which
spouse or former spouse. You remain jointly and severally liable you were a party or the filing of a claim in a proceeding that
for taxes, and the IRS can still collect them from you, even if you involves your property. This includes the filing of a proof of claim
later divorce and the divorce decree states that your former in a bankruptcy proceeding.
spouse will be solely responsible for the tax. The filing of a suit by the United States against you to collect
the joint liability.
If you believe, taking into account all the facts and The issuance of a section 6330 notice, which notifies you of
circumstances, only your spouse or former spouse should be the IRS' intent to levy and your right to a collection due process
held responsible for all or part of the tax, you should request (CDP) hearing. The IRS usually sends a section 6330 notice by
relief from the tax liability, including related penalties and issuing a Letter 11 or Letter 1058.
interest. To request relief, you must file Form 8857. The IRS will
use the information you provide on the form, and any Exception for equitable relief. The amount of time to request
attachments you submit, to determine if you are eligible for relief. equitable relief depends on whether you are seeking relief from a
The IRS will contact you if additional information is needed. balance due, seeking a credit or refund, or both:
Balance Due – Generally, you must file your request within the
Married people who did not file joint returns, but who lived in time period the IRS has to collect the tax. Generally, the IRS has
community property states may request relief from liability for tax 10 years from the date the tax liability was assessed to collect
attributable to an item of community income. Community the tax. In certain cases, the 10-year period is suspended. The
property states are Arizona, California, Idaho, Louisiana, amount of time the suspension is in effect will extend the time
Nevada, New Mexico, Texas, Washington, and Wisconsin. See the IRS has to collect the tax. See Pub. 594, The IRS Collection
Community Property Laws, later. Process, for details.
Credit or Refund – Generally, you must file your request within
Note. We recognize that some of the questions on the form 3 years after the date the original return was filed or within 2
involve sensitive subjects. However, we need this information to years after the date the tax was paid, whichever is later. But you
evaluate the circumstances of your case and properly determine may have more time to file if you live in a federally declared
whether you qualify for relief. disaster area or you are physically or mentally unable to manage
your financial affairs. See Pub. 556, Examination of Returns,
Situations in Which You Should Not File Form Appeal Rights, and Claims for Refund, for details.
8857 Both a Balance Due and a Credit or Refund – If you are
Do not file Form 8857 for any tax year to which the following seeking a refund of amounts you paid and relief from a balance
situations apply, even if you checked “Yes” on line 1. due over and above what you have paid, the time period for
credit or refund will apply to any payments you have made, and

Jan 30, 2014 Cat. No. 24646K

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the time period for collection of a balance due amount will apply        relief from liability could be disclosed to the person you list on 
to any unpaid liability.                                                 line 5. If you have concerns about your privacy or the privacy of 
                                                                         others, you should redact or black out personal information in 
Exception for relief from liability for tax attributable to an 
                                                                         the material you submit.
item of community income.     If you are requesting relief from 
liability for tax attributable to an item of community income (other             If you petition the Tax Court (explained later under What 
than equitable relief), a different filing deadline applies. See         !       Happens After You File Form 8857), your spouse or 
Relief from liability for tax attributable to an item of community       CAUTION former spouse may see your personal information, 
income, discussed later under Community Property Laws. The               unless you ask the Tax Court to withhold it.
time in which to request equitable relief from liability for tax 
attributable to an item of community income follows the rules for        Types of Relief
equitable relief, earlier.
                                                                         Four types of relief are available. They are:
Where To File                                                            1. Innocent spouse relief.
Do not file Form 8857 with your tax return or the Tax Court.             2. Separation of liability relief.
Instead, mail it to one of the following addresses.                      3. Equitable relief.
 
If using the U.S. Postal Service:                                        4. Relief from liability for tax attributable to an item of 
                                                                         community income. (See Community Property Laws, later).
 Internal Revenue Service
 P.O. Box 120053                                                         Innocent Spouse Relief
 Covington, KY 41012                                                     You may be allowed innocent spouse relief only if all of the 
                                                                         following apply.
If using a private delivery service:                                     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 
 Internal Revenue Service                                                erroneous items (defined below) of the person with whom you 
 201 W. Rivercenter Blvd., Stop 840F                                     filed the joint return.
 Covington, KY 41011                                                     You can show that when you signed the return(s) you did not 
                                                                         know and had no reason to know that the understated tax 
Alternatively, you can fax the form and attachments to the IRS at        existed (or the extent to which the understated tax existed).
855-233-8558.                                                            Taking into account all the facts and circumstances, it would 
                                                                         be unfair to hold you liable for the understated tax.
 For a list of private delivery services you can use to meet the 
“timely mailing as timely filing” rule for filing Form 8857 by the       Understated tax. You have an understated tax if the IRS 
deadline, go to IRS.gov and enter “Private Delivery Services” in         determined that your total tax should be more than the amount 
the search box.                                                          actually shown on the return.
 Write your name and social security number on any                       Example.     You and your former spouse filed a joint return 
attachments.                                                             showing $5,000 of tax, which was fully paid. The IRS later 
                                                                         examines the return and finds $10,000 of income that your 
 Send it to one of the above addresses or fax it to the above            former spouse earned but did not report. With the additional 
number even if you are communicating with an IRS employee                income, the total tax becomes $6,500. The understated tax is 
because of an examination, examination appeal, or collection.            $1,500, for which you and your former spouse are both liable.
 If you received an IRS notice of deficiency, you also should            Erroneous items.       Any income, deduction, credit, or basis is an 
file a petition with the Tax Court before the end of the 90-day          erroneous item if it is omitted from or incorrectly reported on the 
period, as explained in the notice. In your petition, you should         joint return.
raise innocent spouse relief as a defense to the deficiency. By 
doing so, you preserve your rights if the IRS is unable to properly      Partial innocent spouse relief.   If you knew about any of the 
consider your request before the end of the 90-day period.               erroneous items, but not the full extent of the item(s), you may 
Include the information that supports your position, including           be allowed relief for the part of the understatement you did not 
when and why you filed Form 8857 with the IRS, in your petition          know about.
to the Tax Court. The time for filing with the Tax Court is not          Additional information. For additional information on innocent 
extended while the IRS is considering your request.                      spouse relief, see Pub. 971.

The IRS Must Contact Your Spouse or                                      Separation of Liability Relief
Former Spouse                                                            You may be allowed separation of liability relief for any 
                                                                         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.       Have lived apart at all times during the 12-month period prior 
If you are requesting relief from joint and several liability on a       to the date you file Form 8857.
joint return, the IRS must also inform him or her of its preliminary 
and final determinations regarding your requested relief.                See Pub. 504, Divorced or Separated Individuals, for details 
                                                                         on divorce and separation.
 To protect your privacy, the IRS will not disclose your 
personal information (such as your current name, address,                Exception.   If, at the time you signed the joint return, you knew 
phone number(s), or information about your employer, your                about any item that resulted in part or all of the understated tax, 
income, or your assets). Any other information you provide that          then your request will not apply to that part of the understated 
the IRS uses to make a determination about your request for              tax.

                                                                     -2-                  Instructions for Form 8857 (Rev. 01-2014)

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Additional information. For additional information on                     IRS has from the date you filed the return to assess taxes that 
separation of liability relief, see Pub. 971.                             you owe.
                                                                          2. Equitable relief.  If you do not qualify for the relief described 
Equitable Relief                                                          in (1) above and are now liable for an unpaid or understated tax 
You may be allowed equitable relief if both of the following              you believe should be paid only by your spouse or former 
conditions are met.                                                       spouse, you may request equitable relief. See Equitable Relief, 
You have an understated tax (defined earlier) or unpaid tax               earlier.
(defined next), and
Taking into account all the facts and circumstances, the IRS              What Happens After You File Form 
determines it would be unfair to hold you liable for the                  8857
understated or unpaid tax.
                                                                          We will review your form for completeness and contact your 
Equitable relief is the only type of relief available for an unpaid       spouse or former spouse to ask if he or she wants to participate 
tax.                                                                      in the process. Generally, once we have all of the necessary 
Unpaid tax. An unpaid tax is tax that is properly shown on your           information to make a decision, we will send a preliminary 
return but has not been paid.                                             determination letter to you and your spouse or former spouse. If 
                                                                          neither of you appeals the decision, we will issue a final 
Example.    You and your former spouse filed a joint return               determination letter to both of you. If either or both of you appeal 
that properly reflects your income and deductions but showed an           to the IRS Office of Appeals, Appeals will issue a final 
unpaid balance due of $5,000. The unpaid tax is $5,000. You               determination letter to both of you after consideration of your 
gave your former spouse $2,500 and he or she promised to pay              appeal.
the full $5,000, but paid nothing. There is still an unpaid tax of 
$5,000, for which you and your former spouse are both liable.             Note.   If you did not file a joint return for the year you are 
Additional information. For additional information on equitable           requesting relief, we will send the determination letters only to 
relief, see Pub. 971 and Rev. Proc. 2013-34.                              you.
                                                                          Tax Court review of request. You may be able to petition 
Community Property Laws                                                   (ask) the Tax Court to review your request for relief (other than a 
Generally, you must follow community property laws when filing            request for relief from liability for tax attributable to an item of 
a tax return if you are married and live in a community property          community income) if:
state. Community property states are Arizona, California, Idaho,          The IRS sends you a final determination letter regarding your 
Louisiana, Nevada, New Mexico, Texas, Washington, and                     request for relief, or
Wisconsin. Generally, community property laws provide that you            You do not receive a final determination letter from the IRS 
and your spouse are both entitled to one-half of your total               within 6 months from the date you filed Form 8857.
community income and expenses. If you and your spouse filed a 
joint return in a community property state, you are both jointly          The petition must be filed no later than the 90th day after 
and severally liable for the total liability on the return. If you        the date the IRS mails you a final determination letter. If you do 
request relief from joint and several liability, state community          not file a petition, or if you file it late, the Tax Court cannot review 
property laws are not taken into account in determining whether           your request for relief. See Pub. 971 for details on petitioning the 
an item belongs to you or your spouse or former spouse.                   Tax Court.

If you were a married resident of a community property state,             Collection Statute of Limitations
but did not file a joint return and are now liable for an unpaid or       Generally, the IRS has 10 years to collect an amount you owe. 
understated tax, check “Yes” on line 1. You have the following            This is the collection statute of limitations. By law, the IRS is not 
two ways to get relief.                                                   allowed to collect from you after the 10-year period ends.
1. Relief from liability for tax attributable to an item of com-
munity income. You are not responsible for the tax related to             If you request relief for any tax year, the IRS cannot collect 
an item of community income if all of the following conditions            from you for that year while your request is pending. But interest 
exist.                                                                    and penalties continue to accrue. Your request is generally 
You did not file a joint return for the tax year.                         considered pending from the date the IRS receives your Form 
You did not include the item in gross income on your separate             8857 until the date your request is resolved. This includes the 
return.                                                                   time the Tax Court is considering your request.
Under section 879(a), the item was income that belonged to 
your spouse or former spouse. For details, see Community                  After your case is resolved, the IRS can begin or resume 
Property Laws, in Pub. 971.                                               collecting from you any tax for which you are determined to 
You establish that you did not know of, and had no reason to              remain responsible. The 10-year period will be increased by the 
know of, that item.                                                       amount of time your request for relief was pending plus 60 days.

Under all facts and circumstances, it would not be fair to                How To Get Help
include the item in your gross income.
                                                                          See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and 
If you meet the above conditions, complete this form.                     other IRS forms and publications, go to IRS.gov or call 
You must file Form 8857 no later than 6 months before the                 1-800-TAX-FORM (1-800-829-3676).
expiration of the period of limitations on assessment (including 
extensions) against your spouse or former spouse for the tax                      The IRS can help you with your request. If you are 
year for which you are requesting relief. However, if the IRS                     working with an IRS employee, you can ask that 
begins an examination of your return during that 6-month period,                  employee, or you can call 1-855-851-2009.
the latest time for requesting relief is 30 days after the date of the 
IRS' initial contact letter to you. The period of limitations on                  You can use the Innocent Spouse Tax Relief Eligibility 
assessment is the amount of time, generally 3 years, that the                     Explorer by going to IRS.gov and entering “Innocent 
                                                                                  Spouse” in the search box.

Instructions for Form 8857 (Rev. 01-2014)                              -3-

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The Taxpayer Advocate Service Is
Here To Help You Specific Instructions

Note. If you need more room to write your answer for any
The Taxpayer Advocate Service (TAS) is your voice at the
question, attach more pages. Be sure to write your name and
IRS. Our job is to ensure that every taxpayer is treated fairly and
social security number on the top of all pages you attach.
that you know and understand your rights.
Also write your name and social security number on the top of
What can TAS do for you? We can offer you free help with IRS any other documents and statements you attach.
problems that you can't resolve on your own. We know this
process can be confusing, but the worst thing you can do is Line 1
nothing at all! TAS can help if you can't resolve your problems Complete line 1 to determine if you should file Form 8857.
with the IRS and: Whether you check “Yes” or “No,” you should go to line 2
Your problem is causing financial difficulties for you, your (discussed next) to find out if you should file another form (Form
family, or your business. 8379) to request injured spouse relief. Injured spouse relief is
You face (or your business is facing) an immediate threat of different from innocent spouse relief and you cannot request it
adverse action. by filing Form 8857. You must file Form 8379. For example, if
You have tried repeatedly to contact the IRS but no one has you check “Yes” on line 1 and “Yes” on line 2, you will have to file
responded, or the IRS has not responded to you by the date both Forms 8857 and 8379.
promised.
Line 2
If you qualify for our help, you'll be assigned to one advocate Complete line 2 to determine if you should file Form 8379.
who'll be with you at every turn and will do everything possible to
resolve your problem. Here's why we can help: Check “Yes” for any tax year to which all of the following
TAS is an independent organization within the IRS. apply.
Our advocates know how to work with the IRS. You filed a joint return.
Our services are free and tailored to meet your needs. At the time you filed the joint return, your spouse owed
We have offices in every state, the District of Columbia, and past-due federal tax, state income tax, state unemployment
Puerto Rico. compensation debts, child support, spousal support, or federal
nontax debt, such as a student loan.
How can you reach us? If you think TAS can help you, call your The IRS used (offset) the refund to pay your spouse's
local advocate, whose number is in your local directory and at past-due amount.
www.irs.gov/advocate, or call us toll-free at 1-877-777-4778. If all three of the above apply, you may be able to get back your
share of the refund for that tax year if you file Form 8379, Injured
How else does TAS help taxpayers? Spouse Allocation.
If you checked “Yes” on line 1, and all three of the above do
TAS also handles large-scale, systemic problems that affect not apply, check “No” and go to line 3.
many taxpayers. If you know of one of these broad issues,
please report it through the Systemic Advocacy Management Example 1. You and your spouse filed your joint tax return
System at www.irs.gov/sams. showing a refund of $3,200. At the time you filed the return, your
spouse owed $2,400 in back child support. The IRS used $2,400
For additional information about TAS, visit of your refund to pay your spouse's back child support and
www.taxpayeradvocate.irs.gov or see Pub. 1546, The Taxpayer refunded the remaining $800 to you and your spouse. You check
Advocate Service of the IRS – How to Get Help With Unresolved “Yes” on line 2 because you meet all of the conditions listed
Tax Problems. above. If you want to get back your share of the $2,400 refund
that the IRS used to pay your spouse's back child support, you
Low Income Taxpayer Clinics must file Form 8379.
Low Income Taxpayer Clinics (LITCs) serve individuals whose Example 2. The facts are the same as in Example 1, but the
income is below a certain level and need to resolve tax problems IRS audited your return and disallowed a $5,000 alimony
such as audits, appeals and tax collection disputes. Some deduction, which was actually child support paid by your
clinics can provide information about taxpayer rights and spouse. Child support is not deductible. The disallowance
responsibilities in different languages for individuals who speak resulted in additional tax, interest, and penalties. As explained
English as a second language. Visit www.irs.gov/litc or see IRS earlier under Innocent Spouse Relief, this deduction is an
Publication 4134, Low Income Taxpayer Clinic List. erroneous item attributable to your spouse. You believe you
meet the other requirements in that discussion for getting
Representation innocent spouse relief. You check “Yes” on line 1. In addition to
Form 8379, you also should file Form 8857.
You may either represent yourself or, with proper written
authorization, have someone else represent you. Your Line 4
representative must be someone who is allowed to practice
before the IRS, such as an attorney, certified public accountant, Enter your current name, social security number, current mailing
or enrolled agent (a person enrolled to practice before the IRS). address (including county), and best or safest daytime phone
Use Form 2848, Power of Attorney and Declaration of number (between 6 a.m. and 5 p.m. Eastern Time) to call you if
Representative, to authorize someone else to represent you we need more information.
before the IRS. If your current name is different from your name as shown on
your tax return for any year for which you are requesting relief,
enter your former name in parentheses after your current name.
For example, enter “Jane Maple (formerly Jane Oak).”
Foreign address. Enter the information in the following order:
City, province, county, or state, and country. Follow the country's

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practice for entering the postal code. Do not abbreviate the              There was an apparent advantage to you in filing a joint 
country name.                                                             return.
Change of address.   The IRS will send the initial                        You filed joint returns with your spouse or former spouse in 
correspondence about Form 8857 to the address you enter on                prior years.
line 4. However, the IRS is required to send all other                    You failed to file a married filing separate return and you had a 
correspondence to the most recent address it has for you in its           filing requirement.
records. This is usually the address shown on your most recently          Signed under duress.  You are considered to have signed 
filed tax return or amended return. If you want us to update our          under duress (threat of harm or other form of coercion) if you 
records to use the address you entered on line 4 for all                  were unable to resist demands to sign the return and you would 
correspondence, you will have to file Form 8822, Change of                not have signed the return except for the constraint applied by 
Address. Send Form 8822 to the address shown in the                       your spouse or former spouse. The duress must be directly 
instructions for that form. Do not send it to either of the               connected with the signing of the joint return.
addresses shown in these Form 8857 instructions. Generally, it 
takes 4 to 6 weeks to process your change of address.                     Line 20
If the address on line 4 matches the address in our records,              You may not be entitled to relief if either of the following applies.
you do not need to file Form 8822 unless you move. If you move            Your spouse (or former spouse) transferred property (or the 
after you file Form 8857, please use Form 8822 to notify the IRS          right to property) to you for the main purpose of avoiding tax or 
of your new address.                                                      payment of tax. A transfer will be presumed to meet this 
                                                                          condition if the transfer is made after the date that is 1 year 
Line 5                                                                    before the date on which the IRS sent its first letter of proposed 
Enter the current name and SSN (if known) of the person to                deficiency.
whom you were married at the end of the year(s) listed on                 The IRS proves that you and your spouse (or former spouse) 
line 3.                                                                   transferred property to one another as part of a fraudulent 
                                                                          scheme. A fraudulent scheme includes a scheme to defraud the 
P.O. box. Enter the box number only if:                                   IRS or another third party such as a creditor, former spouse, or 
You do not know the street address, or                                    business partner.
The post office does not deliver mail to the street address.              For more information about transfers of property, see Pub. 971.
Foreign address. See the instructions for line 4, earlier.                Fair market value. Fair market value (FMV) is the price at 
                                                                          which property would change hands between a willing buyer and 
Line 8                                                                    a willing seller when both have reasonable knowledge of the 
If you wish to have the note removed from your account, call us           relevant facts and neither has to buy or sell. FMV is not 
at 1-855-851-2009 or write us at either of the addresses or the           necessarily the cost of replacing the item.
fax number listed earlier under Where To File. Please include 
your social security number on your written request.                      Line 21
                                                                          See the instructions for line 20 for the definition of fair market 
Line 12                                                                   value.
By law, if a person's name is signed to a return, it is presumed to 
be signed by that person, unless that person proves otherwise. If         Line 31
you believe your signature was forged or you signed under                 You must indicate that you want a refund of any payments you 
duress, explain in the space provided.                                    made in order for the IRS to consider whether you are entitled to 
                                                                          it. Payments include refunds from another tax year applied to 
If you sign a joint return under duress or your signature was             this tax liability. If you are granted relief, refunds are:
forged, the election to file jointly is not valid and you have no 
valid return. You are not jointly and severally liable for any            Permitted under innocent spouse relief and equitable relief as 
income tax liabilities arising from that return. In that case,            explained below under Limit on Amount of Refund.
innocent spouse relief does not apply and is not necessary for            Not permitted under separation of liability relief.
obtaining relief. If you file Form 8857, but also maintain that there 
is no valid joint return due to duress or forgery, the IRS will first     Proof Required
make a determination as to the validity of the joint return and           The IRS will only refund payments you made with your own 
may accordingly deny the request for innocent spouse relief               money. However, you must provide proof that you made the 
based on the fact that no joint return was filed (and thus, relief is     payments with your own money. Examples of proof are a copy of 
not necessary). If it is ultimately determined that a valid joint         your bank statement or a canceled check. No proof is required if 
return was filed, the IRS will then consider whether you would be         your individual refund was used by the IRS to pay a tax you 
entitled to innocent spouse relief on the merits.                         owed on a joint tax return for another year.

Forged signature. Your signature on the joint return is                   Limit on Amount of Refund
considered to be forged if it was not signed by you and you did 
not authorize (give tacit consent) the signing of your name to the        You are not eligible for refunds of payments made with the joint 
return.                                                                   return, joint payments, or payments that your spouse (or former 
Tacit consent. Tacit consent means that, based on your                    spouse) made. For example, withholding tax and estimated tax 
actions at the time the joint return was filed, you agreed to the         payments cannot be refunded because they are considered 
filing of the joint return even if you now claim the signature on the     made with the joint return. However, you may be entitled to a 
return is not yours. Whether you have tacitly consented to the            refund of your portion of a joint overpayment from another year 
filing of the joint return is based on an examination of all the facts    that was applied to the joint tax for a different year. You will need 
of your case. Factors that may support a finding that you                 to show your portion of the joint overpayment.
consented to the filing of the joint return include the following.        The amount of your refund is limited. Read the chart at the 
You gave tax information (such as Forms W-2 and 1099) to                  top of the next page to find out the limit.
your spouse.
You did not object to the filing.

Instructions for Form 8857 (Rev. 01-2014)                              -5-

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commonwealths and possessions for use in administering their
IF you file Form 8857 . . . THEN the refund cannot be more tax laws. We may also disclose this information to other
than . . .
countries under a tax treaty, to federal and state agencies to
Within 3 years after filing your return The part of the tax paid within the 3 enforce federal nontax criminal laws, or to federal law
years (plus any extension of time for enforcement and intelligence agencies to combat terrorism. If
filing your return) before you filed you do not provide all the information in a timely manner, we
Form 8857. may not be able to process your request.
After the 3-year period, but within The tax you paid within the 2 years
2 years from the time you paid the tax immediately before you filed Form You are not required to provide the information requested on
8857. a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
Sign Form 8857 their contents may become material in the administration of any
If you do not sign Form 8857, the IRS cannot consider your Internal Revenue law. Generally, tax returns and return
request and will return it to you. Also be sure to date it. information are confidential, as required by Code section 6103.
Keep a copy of the completed form for your records. The time needed to complete and file this form will vary
Paid Preparer Must Sign depending on individual circumstances. The estimated average
time is:
Generally, anyone you pay to prepare Form 8857 must sign it
and include their Preparer Tax Identification Number (PTIN) in Learning about the law or the form. . . . . . . . . . . . 1 hr., 9 min.
8857 for your records. Someone who prepares Form 8857 but Preparing the form
the space provided. The preparer must give you a copy of Form . . . . . . . . . . . . . . . . . . . . . . 2 hr., 36 min.
does not charge you should not sign it. Copying, assembling, and sending the form to the
IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 3 min.

Privacy Act and Paperwork Reduction Act Notice. We ask If you have comments concerning the accuracy of this time
for the information on this form to carry out the Internal Revenue estimate or suggestions for making this form simpler, we would
laws of the United States. We need it to determine the amount of be happy to hear from you. You can send your comments from
liability, if any, of which you may be relieved. Internal Revenue www.irs.gov/formspubs. Click on “More Information” and then on
Code sections 66(c) and 6015 allow relief from liability. “Give us feedback.” Or you can send your comments to the
Requesting relief from liability is voluntary. If you request relief Internal Revenue Service, Tax Forms and Publications, 1111
from liability, you must give us the information requested on this Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
form. Code section 6109 requires you to provide your social send the form to this address. Instead, see Where To File,
security number. Routine uses of this information include giving earlier.
it to the Department of Justice for civil and criminal litigation, and
to cities, states, the District of Columbia, and U.S.

-6- Instructions for Form 8857 (Rev. 01-2014)

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