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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                              Future Developments . . . . . . . . . . . . . . . . . . . . . . .          1
Publication 971
(Rev. December 2021)                                          Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
Cat. No. 25757C
                                                              How To Request Relief . . . . . . . . . . . . . . . . . . . . . .          2
                                                              Community Property Laws . . . . . . . . . . . . . . . . . . .              4
Innocent                                                      Innocent Spouse Relief          . . . . . . . . . . . . . . . . . . . . .  5
                                                              Separation of Liability Relief          . . . . . . . . . . . . . . . . .  7
Spouse Relief
                                                              Equitable Relief    . . . . . . . . . . . . . . . . . . . . . . . . . . .  8
                                                              Refunds  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12
                                                              Flowcharts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     13
                                                              How To Get Tax Help         . . . . . . . . . . . . . . . . . . . . . .    18
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  21

                                                              Reminders
                                                              Scope of review.      If you petition the Tax Court to review 
                                                              your request for relief, the Tax Court may only be allowed 
                                                              to consider information you or the person on line 6 provi-
                                                              ded us before we made our final determination, additional 
                                                              information  we  included  in  our  administrative  file  about 
                                                              your  request  for  relief,  and  any  information  that  is  newly 
                                                              discovered  or  previously  unavailable.  Therefore,  it  is  im-
                                                              portant that you provide us with information you want us or 
                                                              the Tax Court to consider.
                                                              Victims of abuse.       The IRS has issued Revenue Proce-
                                                              dure  2013–34,  available  at             IRS.gov/irb/2013-34_IRB/
                                                              ar07.html. This revenue procedure expands how the IRS 
                                                              will  take  into  account  abuse  and  financial  control  by  the 
                                                              nonrequesting  spouse  in  determining  whether  equitable 
                                                              relief is warranted. It also broadens the availability of re-
                                                              funds in cases involving deficiencies. See Equitable Relief
                                                              and Refunds, later.

                                                              Future Developments
                                                              For the latest information about developments related to 
                                                              Pub.  971,  such  as  legislation  enacted  after  it  was 
                                                              published, go to IRS.gov/pub971.

                                                              Introduction
Get forms and other information faster and easier at:         When  you  file  a  joint  income  tax  return,  the  law  makes 
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       both you and your spouse responsible for the entire tax li-
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) ability.  This  is  called  joint  and  several  liability.  Joint  and 
                                                              several liability applies not only to the tax liability you show 
                                                              on the return but also to any additional tax liability the IRS 
                                                              determines to be due, even if the additional tax is due to 
                                                              income,  deductions,  or  credits  of  your  spouse  or  former 

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spouse. You remain jointly and severally liable for taxes, Questions about innocent spouse relief. The IRS
and the IRS can still collect them from you, even if you can help you with your request for innocent spouse relief.
later divorce and the divorce decree states that your for- If you are working with an IRS employee, you can ask that
mer spouse will be solely responsible for the tax. employee, or you can call 855-851-2009.
In some cases, a spouse (or former spouse) will be re-
lieved of the tax, interest, and penalties on a joint tax re- Useful Items
turn. Three types of relief are available to married persons You may want to see:
who filed joint returns.
1. Innocent spouse relief. Publications
504 504 Divorced or Separated Individuals
2. Separation of liability relief.
555 555 Community Property
3. Equitable relief.
556 556 Examination of Returns, Appeal Rights, and
Married persons who did not file joint returns, but who Claims for Refund
live in community property states, may also qualify for re- 594 594 The IRS Collection Process
lief. See Community Property Laws, later.
This publication explains these types of relief, who may Forms (and Instructions)
qualify for them, and how to get them. 8857 8857 Request for Innocent Spouse Relief
What this publication does not cover. This publication
does not discuss injured spouse relief. You are an in-
jured spouse if your share of the overpayment shown on How To Request Relief
your joint return was, or is expected to be, applied (offset)
against your spouse's legally enforceable past-due fed- File Form 8857 to ask the IRS for the types of relief dis-
eral taxes, state income taxes, state unemployment com- cussed in this publication. If you are requesting relief for
pensation debts, child or spousal support payments, or a more than 6 tax years, you must file an additional Form
federal nontax debt, such as a student loan. If you are an 8857.
injured spouse, you may be entitled to receive a refund of
your share of the overpayment. For more information, see The IRS will review your Form 8857 and let you know if
Form 8379, Injured Spouse Allocation. you qualify.

Comments and suggestions. We welcome your com- When To File Form 8857
ments about this publication and suggestions for future
editions. You should file Form 8857 as soon as you become aware
You can send us comments through IRS.gov/ of a tax liability for which you believe only your spouse or
FormComments. Or, you can write to the Internal Reve- former spouse should be held responsible. The following
nue Service, Tax Forms and Publications, 1111 Constitu- are some of the ways you may become aware of such a
tion Ave. NW, IR-6526, Washington, DC 20224. liability.
Although we can’t respond individually to each com- The IRS is examining your tax return and proposing to
•
ment received, we do appreciate your feedback and will increase your tax liability.
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send • The IRS sends you a notice.
tax questions, tax returns, or payments to the above ad- However, you must generally file Form 8857 no later
dress. than 2 years after the date on which the IRS first attemp-
Getting answers to your tax questions. If you have ted to collect the tax from you. (But see the exceptions
a tax question not answered by this publication or the How below for different filing deadlines that apply.) For this rea-
To Get Tax Help section at the end of this publication, go son, do not delay filing because you do not have all the
to the IRS Interactive Tax Assistant page at IRS.gov/ documentation.
Help/ITA where you can find topics by using the search Collection activities that may start the 2-year period in-
feature or viewing the categories listed. clude the following:
Getting tax forms, instructions, and publications. • The IRS offset your income tax refund against an
Go to IRS.gov/Forms to download current and prior-year amount you owed on a joint return for another year
forms, instructions, and publications. and the IRS informed you about your right to file Form
8857.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instruc- • The filing of a claim by the IRS in a court proceeding in
tions, and publications; call 800-829-3676 to order which you were a party or the filing of a claim in a pro-
prior-year forms and instructions. The IRS will process ceeding that involves your property. This includes the
your order for forms and publications as soon as possible. filing of a proof of claim in a bankruptcy proceeding.
Don’t resubmit requests you’ve already sent us. You can • The filing of a suit by the United States against you to
get forms and publications faster online. collect the joint liability.

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• The issuance of a section 6330 notice, which notifies 2. In a final decision, a court did not consider whether to
you of the IRS's intent to levy and your right to a col- grant you relief from joint liability, but you meaningfully
lection due process (CDP) hearing. The IRS usually participated in the proceeding and could have asked
sends a section 6330 notice by issuing a Letter 11 or for relief.
Letter 1058.
3. You entered into an offer in compromise with the IRS.
Exception for equitable relief. The amount of time to 4. You entered into a closing agreement with the IRS
request equitable relief depends on whether you are seek- that disposed of the same liability for which you want
ing relief from a balance due, seeking a credit or refund, or to seek relief.
both.
Generally, you must file your request: Exception for agreements relating to TEFRA part
nership proceedings. You may be entitled to relief, dis-
• Balance due. Within the time period the IRS has to cussed in (4) earlier, if you entered into a closing agree-
collect the tax, if you have a balance due. Generally, ment for both partnership items and nonpartnership items,
the IRS has 10 years from the date the tax liability was while you were a party to a pending TEFRA partnership
assessed to collect the tax. In certain cases, the proceeding. (TEFRA is an acronym that refers to the “Tax
10-year period is suspended. The amount of time the Equity and Fiscal Responsibility Act of 1982” that prescri-
suspension is in effect will extend the time the IRS has bed the tax treatment of partnership items.) You are not
to collect the tax. See Pub. 594 for details. entitled to relief for the nonpartnership items, but you will
• Credit or refund.Within 3 years after the date the be entitled to relief for the partnership items (if you other-
original return was filed or within 2 years after the date wise qualify).
the tax was paid, whichever is later. But you may have
more time to file if you live in a federally declared dis- Transferee liability not affected by innocent spouse
aster area or you are physically or mentally unable to relief provisions. The innocent spouse relief provisions
manage your financial affairs. See Pub. 556 for de- do not affect tax liabilities that arise under federal or state
tails. transferee liability or property laws. Therefore, even if you
are relieved of the tax liability under the innocent spouse
• Both a balance due and a credit or refund. And, If relief provisions, you may remain liable for the unpaid tax,
you are seeking a refund of amounts you paid and re- interest, and penalties to the extent provided by these
lief from a balance due over and above what you have laws.
paid, the time period for credit or refund will apply to
any payments you have made, and the time period for Example. Herb and Wanda timely filed their 2018 joint
collection of a balance due amount will apply to any income tax return on April 15, 2019. Herb died in March
unpaid liability. 2020, and the executor of Herb's will transferred all of the
estate's assets to Wanda. In August 2020, the IRS as-
Exception for relief from liability for tax attributable sessed a deficiency for the 2018 return. The items caus-
to an item of community income. If you are requesting ing the deficiency belong to Herb. Wanda is relieved of
relief from liability for tax attributable to an item of com- the deficiency under the innocent spouse relief provisions,
munity income, a different filing deadline applies. See Re- and Herb's estate remains solely liable for it. However, the
lief From Liability for Tax Attributable to an Item of Com- IRS may collect the deficiency from Wanda to the extent
munity Income, discussed later under Community permitted under federal or state transferee liability or prop-
Property Laws. The time in which to request equitable re- erty laws.
lief from liability for tax attributable to an item of commun-
ity income follows the rules for equitable relief, earlier.
The IRS Must Contact Your Spouse or
Form 8857 filed by or on behalf of a decedent. An ex- Former Spouse
ecutor (including any other duly appointed representative)
may pursue a Form 8857 filed during the decedent's life- By law, the IRS must contact your spouse or former
time. An executor (including any other duly appointed rep- spouse. There are no exceptions, even for victims of
resentative) may also file Form 8857 as long as the dece- spousal abuse or domestic violence.
dent satisfied the eligibility requirements while alive. For We will inform your spouse or former spouse that you
purposes of separation of liability relief (discussed later), filed Form 8857 and will allow him or her to participate in
the decedent's marital status is determined on the earlier the process. If you are requesting relief from joint and sev-
of the date relief was requested or the date of death. eral liability on a joint return, the IRS must also inform him
Situations in which you are not entitled to relief. You or her of its preliminary and final determinations regarding
are not entitled to innocent spouse relief for any tax year your request for relief.
to which the following situations apply. To protect your privacy, the IRS will not disclose your
1. In a final decision, a court considered whether to personal information (such as your current name, ad-
grant you relief from joint liability and decided not to dress, phone number(s), or information about your em-
do so. ployer, your income, or your assets). Any other informa-
tion you provide that the IRS uses to make a
determination about your request for relief from liability

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could be disclosed to the person you list on Form 8857, line 1. You have the following two ways to get relief. You
line 6. If you have concerns about your privacy or the pri- can request relief from liability for tax attributable to an
vacy of others, you should redact or black out personal in- item of community income or you may be able to request
formation in the material you submit. equitable relief.
If you petition the Tax Court (explained below),
Relief for Married Persons Who Did
! your spouse or former spouse may see your per-
CAUTION sonal information, unless you ask the Tax Court to
Not File Joint Returns
withhold it.
Married persons who live in community property states,
but who did not file joint returns, have two ways to get re-
Tax Court Review of Request lief.
After you file Form 8857, you may be able to petition (ask)
the United States Tax Court to review your request for re- Relief From Liability for Tax Attributable to
lief (other than a request for relief from liability for tax at- an Item of Community Income
tributable to an item of community income) if:
You are not responsible for the tax relating to an item of
1. The IRS sends you a final determination letter regard- community income if all the following conditions exist.
ing your request for relief, or
1. You did not file a joint return for the tax year.
2. You do not receive a final determination letter from
2. You did not include the item of community income in
the IRS within 6 months from the date you filed Form
gross income.
8857.
3. The item of community income you did not include is
The United States Tax Court is an independent judicial
one of the following.
body and is not part of the IRS.
You must file the petition no later than the 90th day af- a. Wages, salaries, and other compensation your
ter the date the IRS mails its final determination letter to spouse (or former spouse) received for services
you. If you do not file a petition, or you file it late, the Tax he or she performed as an employee.
Court cannot review your request for relief. b. Income your spouse (or former spouse) derived
You can get a copy of the rules for filing a petition from a trade or business he or she operated as a
by writing to the Tax Court at the following ad- sole proprietor.
dress: c. Your spouse's (or former spouse's) distributive
share of partnership income.
United States Tax Court
400 Second Street, NW d. Income from your spouse's (or former spouse's)
Washington, DC 20217 separate property (other than income described in
(a), (b), or (c)). Use the appropriate community
Or you can visit the Tax Court's website at property law to determine what is separate prop-
www.ustaxcourt.gov. erty.
e. Any other income that belongs to your spouse (or
former spouse) under community property law.
Community Property Laws 4. You establish that you did not know of, and had no
reason to know of, that community income. See Ac-
Generally, you must follow community property laws when tual knowledge or reason to know below.
filing a tax return if you are married and live in a commun-
ity property state. Community property states are Arizona, 5. Under all facts and circumstances, it would not be fair
California, Idaho, Louisiana, Nevada, New Mexico, Texas, to include the item of community income in your gross
Washington, and Wisconsin. Generally, community prop- income. See Indications of unfairness for relief from li-
erty laws provide that you and your spouse are both enti- ability for tax attributable to an item of community in-
tled to one-half of your total community income and ex- come, later.

penses. If you and your spouse filed a joint return in a Actual knowledge or reason to know. You knew or
community property state, you are both jointly and sever- had reason to know of an item of community income if:
ally liable for the total liability on the return. If you request
relief from joint and several liability, state community prop- • You actually knew of the item of community income,
erty laws are not taken into account in determining or
whether an item belongs to you or your spouse or former • A reasonable person in similar circumstances would
spouse. have known of the item of community income.
If you were a married resident of a community property Amount of community income unknown. If you are
state, but did not file a joint return and are now liable for aware of the source of the item of community income or
an unpaid or understated tax, check "Yes" on Form 8857,

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the income-producing activity, but are unaware of the spe- How and When To Request Relief
cific amount, you are considered to know or have reason
to know of the item of community income. Not knowing the You request relief by filing Form 8857, as discussed ear-
specific amount is not a basis for relief. lier. Fill in Form 8857 according to the instructions.
Reason to know. The IRS will consider all facts and
For relief from liability for tax attributable to an item of
circumstances in determining whether you had reason to
community income, you must file Form 8857 no later than
know of an item of community income. The facts and cir-
6 months before the expiration of the period of limitations
cumstances include.
on assessment (including extensions) against your
• The nature of the item of community income and the spouse for the tax year for which you are requesting relief.
amount of the item relative to other income items. However, if the IRS begins an examination of your return
during that 6-month period, the latest time for requesting
• The financial situation of you and your spouse (or for-
relief is 30 days after the date of the IRS's initial contact
mer spouse).
letter to you. The period of limitation on assessment is the
• Your educational background and business experi- amount of time, generally 3 years, that the IRS has from
ence. the date you filed the return to assess taxes that you owe.
• Whether the item of community income represented a
departure from a recurring pattern reflected in prior
years' returns (for example, omitted income from an Innocent Spouse Relief
investment regularly reported on prior years' returns).
By requesting innocent spouse relief, you can be relieved
Indications of unfairness for relief from liability for of responsibility for paying tax, interest, and penalties if
tax attributable to an item of community income. The your spouse (or former spouse) improperly reported items
IRS will consider all of the facts and circumstances of the or omitted items on your tax return. Generally, the tax, in-
case in order to determine whether it is unfair to hold you terest, and penalties that qualify for relief can only be col-
responsible for the understated tax due to the item of lected from your spouse (or former spouse). However,
community income. you are jointly and individually responsible for any tax, in-
The following are examples of factors the IRS will con- terest, and penalties that do not qualify for relief. The IRS
sider. can collect these amounts from either you or your spouse
• Whether you received a benefit, either directly or indi- (or former spouse).
rectly, from the omitted item of community income
(defined below). You must meet all of the following conditions to qualify
for innocent spouse relief.
• Whether your spouse (or former spouse) deserted
you. 1. You filed a joint return.
• Whether you and your spouse have been divorced or 2. There is an understated tax on the return that is due
separated. to erroneous items (defined later) of your spouse (or
former spouse).
For other factors, see Factors for Determining Whether To
Grant Equitable Relief, later. 3. You can show that when you signed the joint return
you did not know, and had no reason to know, that the
Benefit from omitted item of community income. A
understated tax existed (or the extent to which the un-
benefit includes normal support, but does not include de
derstated tax existed). See Actual Knowledge or Rea-
minimis (small) amounts. Evidence of a direct or indirect
son To Know, later.
benefit may consist of transfers of property or rights to
property, including transfers received several years after 4. Taking into account all the facts and circumstances, it
the filing of the return. would be unfair to hold you liable for the understated
For example, if you receive property, including life in- tax. See Indications of Unfairness for Innocent
surance proceeds, from your spouse (or former spouse) Spouse Relief, later.
and the property is traceable to omitted items of commun-
Innocent spouse relief will not be granted if the IRS
ity income attributable to your spouse (or former spouse),
proves that you and your spouse (or former spouse) trans-
you are considered to have benefitted from those omitted
ferred property to one another as part of a fraudulent
items of community income.
scheme. A fraudulent scheme includes a scheme to de-
fraud the IRS or another third party, such as a creditor, for-
Equitable Relief mer spouse, or business partner.
If you do not qualify for the relief described above and are
now liable for an unpaid or understated tax you believe Understated Tax
should be paid only by your spouse (or former spouse),
you may request equitable relief (discussed later). You have an understated tax if the IRS determined that
your total tax should be more than the amount that was
actually shown on your return.

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Erroneous Items • Your educational background and business experi-
ence.
Erroneous items are either of the following. • The extent of your participation in the activity that re-
1. Unreported income. This is any gross income item sulted in the erroneous item.
received by your spouse (or former spouse) that is not • Whether you failed to ask, at or before the time the re-
reported. turn was signed, about items on the return or omitted
2. Incorrect deduction, credit, or basis. This is any from the return that a reasonable person would ques-
improper deduction, credit, or property basis claimed tion.
by your spouse (or former spouse). • Whether the erroneous item represented a departure
The following are examples of erroneous items. from a recurring pattern reflected in prior years' re-
turns (for example, omitted income from an invest-
• The expense for which the deduction is taken was ment regularly reported on prior years' returns).
never paid or incurred. For example, your spouse, a
cash-basis taxpayer, deducted $10,000 of advertising Partial relief when a portion of an erroneous item is
expenses on Schedule C of your joint Form 1040, but unknown. You may qualify for partial relief if, at the time
never paid for any advertising. you filed your return, you had no knowledge or reason to
• The expense does not qualify as a deductible ex- know of a portion of an erroneous item. You will be re-
pense. For example, your spouse claimed a business lieved of the understated tax due to that portion of the item
fee deduction of $10,000 that was for the payment of if all other requirements are met for that portion.

state fines. Fines are not deductible. Example. At the time you signed your joint return, you
• No factual argument can be made to support the de- knew that your spouse did not report $5,000 of gambling
ductibility of the expense. For example, your spouse winnings. The IRS examined your tax return several
claimed $4,000 for security costs related to a home of- months after you filed it and determined that your spou-
fice, which were actually veterinary and food costs for se's unreported gambling winnings were actually $25,000.
your family's two dogs. You established that you did not know about, and had no
reason to know about, the additional $20,000 because of
Actual Knowledge or Reason To the way your spouse handled gambling winnings. The un-
derstated tax due to the $20,000 will qualify for innocent
Know spouse relief if you meet the other requirements. The un-
derstated tax due to the $5,000 of gambling winnings you
You knew or had reason to know of an understated tax if:
knew about will not qualify for relief.
• You actually knew of the understated tax, or
• A reasonable person in similar circumstances would Indications of Unfairness for Innocent
have known of the understated tax. Spouse Relief
Actual knowledge. If you actually knew about an errone-
ous item that belongs to your spouse (or former spouse), The IRS will consider all of the facts and circumstances of
the relief discussed here does not apply to any part of the the case in order to determine whether it is unfair to hold
understated tax due to that item. You and your spouse (or you responsible for the understated tax.

former spouse) remain jointly liable for that part of the un- The following are examples of factors the IRS will con-
derstated tax. For information about the criteria for deter- sider.
mining whether you actually knew about an erroneous
item, see Actual Knowledge under Separation of Liability • Whether you received a significant benefit (defined
Relief, later. below), either directly or indirectly, from the understa-
ted tax.
Reason to know. If you had reason to know about an er-
roneous item that belongs to your spouse (or former • Whether your spouse (or former spouse) deserted
you.
spouse), the relief discussed here does not apply to any
part of the understated tax due to that item. You and your • Whether you and your spouse have been divorced or
spouse (or former spouse) remain jointly liable for that separated.
part of the understated tax. Whether you received a benefit on the return from the
•
The IRS will consider all facts and circumstances in de- understated tax.
termining whether you had reason to know of an understa-
ted tax due to an erroneous item. The facts and circum- For other factors, see Factors for Determining Whether To
stances include. Grant Equitable Relief under Equitable Relief, later.

• The nature of the erroneous item and the amount of Significant benefit. A significant benefit is any benefit in
the erroneous item relative to other items. excess of normal support. Normal support depends on
• The financial situation of you and your spouse (or for- your particular circumstances. Evidence of a direct or indi-
mer spouse). rect benefit may consist of transfers of property or rights to

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property, including transfers that may be received several Limitations on Relief
years after the year of the understated tax.
Even if you meet the requirements discussed previously,
Example. You receive money from your spouse that is separation of liability relief will not be granted in the follow-
beyond normal support. The money can be traced to your ing situations.
spouse's lottery winnings that were not reported on your
joint return. You will be considered to have received a sig- • The IRS proves that you and your spouse (or former
nificant benefit from that income. This is true even if your spouse) transferred assets to one another as part of a
spouse gives you the money several years after he or she fraudulent scheme. A fraudulent scheme includes a
received it. scheme to defraud the IRS or another third party, such
as a creditor, former spouse, or business partner.
• The IRS proves that at the time you signed your joint
Separation of Liability Relief return, you had actual knowledge (explained below) of
any erroneous items giving rise to the deficiency that
Under this type of relief, the understated tax (plus interest were allocable to your spouse (or former spouse). For
and penalties) on your joint return is allocated between the definition of erroneous items, see Erroneous Items
you and your spouse (or former spouse). The understated under Innocent Spouse Relief, earlier.
tax allocated to you is generally the amount you are re- • Your spouse (or former spouse) transferred property
sponsible for. to you to avoid tax or the payment of tax. See Trans-
fers of Property To Avoid Tax, later.
This type of relief is available for liabilities resulting from
understated tax. However, refunds are not allowed for any
liabilities that have been paid. Actual Knowledge

To request separation of liability relief, you must have The relief discussed here does not apply to any part of the
filed a joint return and meet either of the following require- understated tax due to your spouse's (or former spouse's)
ments at the time you file Form 8857. erroneous items of which you had actual knowledge. You
and your spouse (or former spouse) remain jointly and
• You are no longer married to, or are legally separated severally liable for this part of the understated tax.
from, the spouse with whom you filed the joint return
for which you are requesting relief. (Under this rule, If you had actual knowledge of only a portion of an erro-
you are no longer married if you are widowed.) neous item, the IRS will not grant relief for that portion of
• You were not a member of the same household (ex- the item.
plained below) as the spouse with whom you filed the
You had actual knowledge of an erroneous item if.
joint return at any time during the 12-month period
ending on the date you file Form 8857. • You knew that an item of unreported income was re-
ceived. (This rule applies whether or not there was a
Members of the same household. You and your receipt of cash.)
spouse are not members of the same household if you are
living apart and are estranged. However, you and your • You knew of the facts that made an incorrect deduc-
tion or credit unallowable.
spouse are considered members of the same household if
any of the following conditions are met. • For a false or inflated deduction, you knew that the ex-
pense was not incurred, or not incurred to the extent
1. You and your spouse reside in the same dwelling.
shown on the tax return.
2. You and your spouse reside in separate dwellings but
are not estranged, and one of you is temporarily ab- Knowledge of the source of an erroneous item is not
sent from the other's household as explained in (3) sufficient to establish actual knowledge. Also, your actual
below. knowledge may not be inferred when you merely had a
reason to know of the erroneous item. Similarly, the IRS
3. Either spouse is temporarily absent from the house- does not have to establish that you knew of the source of
hold and it is reasonable to assume that the absent an erroneous item in order to establish that you had actual
spouse will return to the household, and the house- knowledge of the item itself.
hold or a substantially equivalent household is main-
tained in anticipation of the absent spouse's return. Your actual knowledge of the proper tax treatment of an
Examples of temporary absences include absence erroneous item is not relevant for purposes of demonstrat-
due to imprisonment, illness, business, vacation, mili- ing that you had actual knowledge of that item. Neither is
tary service, or education. your actual knowledge of how the erroneous item was
treated on the tax return. For example, if you knew that
Burden of proof. You must be able to prove that you your spouse received dividend income, relief is not availa-
meet all of the requirements for separation of liability relief ble for that income even if you did not know it was taxable.
(except actual knowledge) and that you did not transfer
property to avoid tax (discussed later). You must also es- Example. Bill and Karen Green filed a joint return
tablish the basis for allocating the erroneous items. showing Karen's wages of $50,000 and Bill's

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self-employment  income  of  $10,000.  The  IRS  audited             on that return or any tax deficiency for that return. How-
their  return  and  found  that  Bill  did  not  report  $20,000  of ever, you may be required to file a separate return for that 
self-employment income. The additional income resulted               tax year.
in  a  $6,000  understated  tax,  plus  interest  and  penalties. 
After  obtaining  a  legal  separation  from  Bill,  Karen  filed    Transfers of Property To Avoid Tax
Form 8857 to request separation of liability relief. The IRS 
proved that Karen actually knew about the $20,000 of ad-             If  your  spouse  (or  former  spouse)  transfers  property  (or 
ditional income at the time she signed the joint return. Bill        the right to property) to you for the main purpose of avoid-
is liable for all of the understated tax, interest, and penal-       ing tax or payment of tax, the tax liability allocated to you 
ties  because  all  of  it  was  due  to  his  unreported  income.   will be increased by the fair market value of the property 
Karen is also liable for the understated tax, interest, and          on the date of the transfer. The increase may not be more 
penalties  due  to  the  $20,000  of  unreported  income  be-        than  the  entire  amount  of  the  liability.  A  transfer  will  be 
cause she actually knew of the item. The IRS can collect             presumed to have as its main purpose the avoidance of 
the  entire  $6,000  plus  interest  and  penalties  from  either    tax or payment of tax if the transfer is made after the date 
Karen or Bill because they are jointly and individually lia-         that is 1 year before the date on which the IRS sent its first 
ble for it.                                                          letter  of  proposed  deficiency.  This  presumption  will  not 
                                                                     apply if:
Factors  supporting  actual  knowledge. The  IRS  may 
rely on all facts and circumstances in determining whether           • The transfer was made under a divorce decree, sepa-
you  actually  knew  of  an  erroneous  item  at  the  time  you       rate maintenance agreement, or a written instrument 
signed  the  return.  The  following  are  examples  of  factors       incident to such an agreement; or
the IRS may use.                                                     • You establish that the transfer did not have as its main 
• Whether you made a deliberate effort to avoid learning               purpose the avoidance of tax or payment of tax.
  about the item in order to be shielded from liability.
                                                                     If the presumption does not apply, but the IRS can es-
• Whether you and your spouse (or former spouse)                     tablish that the purpose of the transfer was the avoidance 
  jointly owned the property that resulted in the errone-            of tax or payment of tax, the tax liability allocated to you 
  ous item.                                                          will be increased as explained above.
You will not be considered to have had an ownership 
interest in an item based solely on the operation of com-
munity property law. Rather, if you resided in a community           Equitable Relief
property state at the time the return was signed, you will 
be  considered  to  have  had  an  ownership  interest  in  an       If you do not qualify for innocent spouse relief or separa-
item only if your name appeared on the ownership docu-               tion of liability relief, you may still be relieved of responsi-
ments, or there otherwise is an indication that you asser-           bility for tax, interest, and penalties through equitable re-
ted dominion and control over the item.                              lief. If you did not file a joint return but did not qualify for 
                                                                     relief  from  liability  for  tax  attributable  to  an  item  of  com-
Example.    Harry  and  Wanda  live  in  Arizona,  a  com-           munity income, you may be eligible for equitable relief.
munity property state. After their marriage, Harry opens a 
bank  account  in  his  name.  Under  the  operation  of  the        Unlike  innocent  spouse  relief  or  separation  of  liability 
community property state laws of Arizona, Wanda owns ½               relief, you can get equitable relief from an understated tax 
of the bank account. However, Wanda does not have an                 (defined earlier under Innocent Spouse Relief) or an un-
ownership interest in the account for purposes of demon-             paid tax. An unpaid tax is an amount of tax you properly 
strating  that  Wanda  had  actual  knowledge  of  an  errone-       reported on your return but you have not paid. For exam-
ous item because the account is not held in her name and             ple,  your  joint  2018  return  shows  that  you  and  your 
there  is  no  other  indication  that  she  asserted  dominion      spouse  owed  $5,000.  You  paid  $2,000  with  the  return. 
and control over the item.                                           You have an unpaid tax of $3,000.
Exception  for  spousal  abuse  or  domestic  violence.
Even if you had actual knowledge, you may still qualify for          Conditions for Getting Equitable 
relief if you establish that:                                        Relief
• You were the victim of spousal abuse or domestic vio-
                                                                     In order to be considered for equitable relief from joint and 
  lence before signing the return, and
                                                                     several liability, you must meet all of the following thresh-
• Because of that abuse, you did not challenge the                   old conditions. In order to be considered for equitable re-
  treatment of any items on the return because you                   lief from liability for tax attributable to an item of commun-
  were afraid your spouse (or former spouse) would re-               ity  income,  you  must  meet  all  of  the  following  threshold 
  taliate against you.                                               conditions except for items 1 and 2.
If you establish that you signed your joint return under             1. You are not eligible for innocent spouse relief or sepa-
duress (threat of harm or other form of coercion), then it is          ration of liability relief.
not a joint return, and you are not liable for any tax shown 
                                                                     2. You filed a joint return for the tax year(s) at issue.

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3. You timely filed your claim for relief. See When To File Factors for Determining Whether To
Form 8857, earlier.
Grant Equitable Relief
4. You and your spouse (or former spouse) did not
transfer assets to one another as a part of a fraudu- If you meet all the threshold conditions, the IRS will grant
lent scheme. A fraudulent scheme includes a scheme equitable relief if you establish that it would be unfair to
to defraud the IRS or another third party, such as a hold you liable for the understated or unpaid tax. The IRS
creditor, former spouse, or business partner. will consider all facts and circumstances of your case in
5. Your spouse (or former spouse) did not transfer prop- determining whether it is unfair to hold you liable for all or
erty to you for the main purpose of avoiding tax or the part of the unpaid income tax liability or deficiency, and
payment of tax. See Transfers of Property To Avoid whether full or partial equitable relief should be granted.
Tax, earlier, under Separation of Liability Relief. The factors listed below are designed as guides and not
intended to be an exclusive list. Other factors relevant to
6. You did not knowingly participate in the filing of a frau- your case may also be considered. In evaluating your
dulent joint return. claim for relief, no one factor or a majority of factors nec-
essarily determines the outcome. The degree of impor-
7. The income tax liability from which you seek relief is
tance of each factor varies depending on your facts and
attributable (either in full or in part) to an item of your
circumstances. Abuse or the exercise of financial control
spouse (or former spouse) or an unpaid tax resulting
by your spouse (or former spouse) is a factor that may im-
from your spouse’s (or former spouse’s) income. If the
pact the other factors, as described below. Factors the
liability is partially attributable to you, then relief can
IRS will consider include the following.
only be considered for the part of the liability attributa-
ble to your spouse (or former spouse). The IRS will
consider granting relief regardless of whether the un- Marital Status
derstated tax, deficiency, or unpaid tax is attributable
The IRS will consider whether you are no longer married
(in full or in part) to you if any of the following excep-
to your spouse as of the date the IRS makes its determi-
tions apply.
nation. If you are still married to your spouse, this factor is
a. The item is attributable or partially attributable to neutral. If you are no longer married to your spouse, this
you solely due to the operation of community factor will weigh in favor of relief. You will be treated as
property law. If you meet this exception, that item being no longer married to your spouse only in the follow-
will be considered attributable to your spouse (or ing situations.
former spouse) for purposes of equitable relief.
• You are divorced from your spouse.
b. If the item is titled in your name, the item is pre- • You are legally separated from your spouse under ap-
sumed to be attributable to you. However, you can plicable state law.
rebut this presumption based on the facts and cir-
cumstances. • You are a widow or widower and are not an heir to
your spouse's estate that would have sufficient assets
c. You did not know, and had no reason to know, to pay the tax liability.
that funds intended for the payment of tax were
misappropriated by your spouse (or former • You have not been a member of the same household
spouse) for his or her benefit. If you meet this ex- as your spouse at any time during the 12-month pe-
ception, the IRS will consider granting equitable riod ending on the date the IRS makes its determina-
relief although the unpaid tax may be attributable tion. For these purposes, a temporary absence (for
in part or in full to your item, and only to the extent example, due to imprisonment, illness, business, mili-
the funds intended for payment were taken by tary service, or education) is not considered separa-
your spouse (or former spouse). tion if the absent spouse is expected to return to the
household. You are a member of the same household
d. You establish that you were the victim of spousal as your spouse for any period in which both of you
abuse or domestic violence before the return was maintain the same residence.
filed, and that, as a result of the prior abuse, you
did not challenge the treatment of any items on Economic Hardship
the return for fear of your spouse's (or former
spouse's) retaliation. If you meet this exception, The IRS will consider whether you will suffer economic
relief will be considered even though the understa- hardship if relief is not granted. For purposes of this factor,
ted tax or unpaid tax may be attributable in part or an economic hardship exists if satisfaction of the tax liabil-
in full to your item. ity in whole or in part will cause you to be unable to pay
e. The item giving rise to the understated tax or defi- reasonable basic living expenses. The IRS will determine
ciency is attributable to you, but you establish that whether you meet this factor based on the information you
your spouse's (or former spouse's) fraud is the provide in Part IV of Form 8857. If denying relief will cause
reason for the erroneous item. you to suffer economic hardship, this factor will weigh in
favor of relief. If denying relief will not cause you to suffer
economic hardship, this factor will be neutral.

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Knowledge or Reason To Know                                           or  were  otherwise  aware  of  difficulties  in  timely  paying 
                                                                      bills, then this factor will generally weigh against relief.
Understated  tax  on  a  joint  return. The  IRS  will  con-          Depending on the facts and circumstances, if you were 
sider whether you knew or had reason to know of the item              abused  by  your  spouse  or  former  spouse  (as  discussed 
giving rise to the understated tax or deficiency as of the            later), or your spouse (or former spouse) maintained con-
date the joint return (including a joint amended return) was          trol of the household finances by restricting your access to 
filed, or the date you reasonably believed the joint return           financial information, and because of the abuse or finan-
was filed. If you did not know and had no reason to know              cial control, you were not able to question the payment of 
of  the  item  giving  rise  to  the  understated  tax,  this  factor the taxes reported as due on the return or challenge your 
will weigh in favor of relief. If you knew or had reason to           spouse’s  (or  former  spouse’s)  assurance  regarding  pay-
know  of  the  item  giving  rise  to  the  understated  tax,  this   ment of the taxes for fear of his or her retaliation, this fac-
factor  will  weigh  against  relief.  Actual  knowledge  of  the     tor will weigh in favor of relief even if you knew or had rea-
item giving rise to the understated tax or deficiency will not        son  to  know  about  your  spouse’s  (or  former  spouse’s) 
be weighed more heavily than any other factor. Depend-                intent or ability to pay the taxes due.
ing on the facts and circumstances, if you were abused by             In the case of an unpaid tax on an amended return that 
your  spouse  or  former  spouse  (as  discussed  later),  or         reports a liability based on items not properly reported on 
your spouse (or former spouse) maintained control of the              the original return, the initial inquiry is whether (as of the 
household finances by restricting your access to financial            date the amended return was filed, or the date you rea-
information, and because of the abuse or financial control,           sonably believed the amended return was filed) you rea-
you were not able to challenge the treatment of any items             sonably  expected  that  your  spouse  (or  former  spouse) 
on  the  joint  return  for  fear  of  your  spouse’s  (or  former    would pay the tax within a reasonable period of time. If so, 
spouse’s) retaliation, this factor will weigh in favor of relief      this factor will weigh in favor of relief. However, if it was 
even if you knew or had reason to know of the items giving            not reasonable for you to expect that your spouse (or for-
rise to the understated tax or deficiency.                            mer spouse) would pay the tax, your knowledge or reason 
                                                                      to know of the understated tax on the original return will 
Understated tax on a return other than a joint return.                also be considered. If you knew or had reason to know of 
The IRS will consider whether you knew or had reason to               the item giving rise to the understated tax on the original 
know of an item of community income properly includible               return, then this factor will weigh against relief. If you did 
in gross income, which, under item (3) discussed earlier              not know or have reason to know of the item, then this fac-
under Relief From Liability for Tax Attributable to an Item           tor will weigh in favor of relief.
of Community Income, would be treated as the income of 
your spouse (or former spouse).                                       Reason to know. The facts and circumstances that are 
                                                                      considered  in  determining  whether  you  had  reason  to 
Unpaid tax. In the case of an income tax liability that was           know  of  an  understated  tax,  or  reason  to  know  whether 
properly  reported  but  not  paid,  the  IRS  will  consider         your spouse (or former spouse) could or would pay the re-
whether (as of the date the return was filed or the date you          ported tax liability, include, but are not limited, to the fol-
reasonably believed the return was filed) you knew or had             lowing.
reason to know that your spouse (or former spouse) would 
not or could not pay the tax liability at that time or within a       • Your level of education.
reasonable period of time after the filing of the return. This        • Any deceit or evasiveness of your spouse (or former 
factor will weigh in favor of relief if you reasonably expec-           spouse).
ted your spouse (or former spouse) to pay the tax liability 
reported on the return. A reasonable expectation of pay-              • Your degree of involvement in the activity generating 
ment will be presumed if the spouses submitted a request                the income tax liability.
for  an  installment  agreement  to  pay  the  tax  reported  as      • Your involvement in business or household financial 
due on the return. To benefit from the presumption, the re-             matters.
quest  for  an  installment  agreement  must  be  filed  by  the 
                                                                      • Your business or financial expertise.
later of 90 days after the due date for payment of the tax, 
or 90 days after the return was filed. The request must de-           • Any lavish or unusual expenditures compared with 
tail the plan for paying the tax, interest, and penalties, sat-         past spending levels.
isfy the liability within a reasonable time; and not be un-
reasonable for you to believe that your spouse (or former             Example.  You and your spouse filed a joint 2018 re-
spouse) will be able to make the payments contemplated                turn.  That  return  showed  you  owed  $10,000.  You  had 
in the requested installment agreement.                               $5,000 of your own money and you took out a loan to pay 
This factor will weigh against relief if, based on the facts          the other $5,000. You gave two checks for $5,000 each to 
and circumstances of the case, it was not reasonable for              your  spouse  to  pay  the  $10,000  liability.  Without  telling 
you to believe that your spouse (or former spouse) would              you,  your  spouse  took  the  $5,000  loan  and  spent  it  on 
or could pay the tax liability shown on the return. For ex-           himself. You and your spouse were divorced in 2019. In 
ample, if prior to the return being filed, or the date you rea-       addition, you had no knowledge or reason to know at the 
sonably  believed  the  return  was  filed,  you  knew  of  your      time you signed the return that the tax would not be paid. 
spouse’s (or former spouse’s) prior bankruptcies, financial           These facts indicate to the IRS that it may be unfair to hold 
difficulties, or other issues with the IRS or other creditors,        you liable for the $5,000 unpaid tax. The IRS will consider 

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these facts, together with all of the other facts and circum- former spouse) significantly benefitted from the unpaid tax
stances, to determine whether to grant you equitable relief or understatement, and you had little or no benefit, or your
from the $5,000 unpaid tax. spouse (or former spouse) enjoyed the benefit to your det-
riment, this factor will weigh in favor of relief. If the amount
Abuse by your spouse (or former spouse). For pur- of unpaid tax or understated tax was small such that nei-
poses of the equitable relief rules, if you establish that you ther spouse received a significant benefit, then this factor
were the victim of abuse (not amounting to duress), then is neutral. Whether the amount of unpaid tax or understa-
depending on the facts and circumstances of your situa- ted tax is small such that neither spouse received a signifi-
tion, the abuse may result in certain factors weighing in fa- cant benefit will vary depending on the facts and circum-
vor of relief when otherwise the factor may have weighed stances of each case.
against relief. Abuse comes in many forms and can in-
clude physical, psychological, sexual, or emotional abuse, Compliance With Income Tax Laws
including efforts to control, isolate, humiliate, and intimi-
date you, or to undermine your ability to reason independ- The IRS will consider whether you have made a good faith
ently and be able to do what is required under the tax effort to comply with the income tax laws in the tax years
laws. The IRS will consider all the facts and circumstan- following the tax year or years to which the request for re-
ces in determining whether you were abused. The IRS will lief relates.
also consider the impact of your spouse’s (or former spou-
se’s) alcohol or drug abuse in determining whether you If you are compliant for tax years after being divorced
were abused. Depending on the facts and circumstances, from your spouse, then this factor will weigh in favor of re-
abuse of your child or other family member living in the lief. If you are not compliant, then this factor will weigh
household may constitute abuse of you. against relief. If you made a good faith effort to comply
with the tax laws but were unable to fully comply, then this
Legal Obligation factor will be neutral. For example, if you timely filed an in-
come tax return but were unable to fully pay the tax liability
The IRS will consider whether you or your spouse (or for- due to your poor financial or economic situation after the
mer spouse) has a legal obligation to pay the outstanding divorce, then this factor will be neutral.
federal income tax liability. For purposes of this factor, a
legal obligation is an obligation arising from a divorce de- If you remain married to your spouse, whether or not le-
cree or other legally binding agreement. This factor will gally separated or living apart, and continue to file joint re-
weigh in favor of relief if your former spouse has the sole turns with your spouse after requesting relief, then this
legal obligation to pay the outstanding income tax liability factor will be neutral if the joint returns are compliant with
pursuant to a divorce decree or agreement. This factor will the tax laws. If the joint returns are not compliant with the
be neutral if you knew or had reason to know, when enter- tax laws, then this factor will weigh against relief.
ing into the divorce decree or agreement, that your former
spouse would not pay the income tax liability. This factor If you remain married to your spouse but file separate
will weigh against relief if you have the sole legal obliga- returns, this factor will weigh in favor of relief if you are
tion. The fact that your spouse (or former spouse) has compliant with the tax laws. If you are not compliant with
been relieved of liability for the taxes at issue as a result of the tax laws, then this factor will weigh against relief. If you
a discharge in bankruptcy is disregarded in determining made a good faith effort to comply with the tax laws but
whether you have the sole legal obligation. This factor will were unable to fully comply, then this factor will be neutral.
be neutral if, based on an agreement or consent order, For example, if you timely filed an income tax return but
both spouses have a legal obligation to pay the outstand- were unable to fully pay the tax liability due to your poor
ing income tax liability, the spouses are not separated or financial or economic situation as a result of being separa-
divorced, or the divorce decree or agreement is silent as ted or living apart from your spouse, then this factor will be
to any obligation to pay the outstanding income tax liabil- neutral.
ity.
Mental or Physical Health
Significant Benefit
The IRS will consider whether you were in poor physical
The IRS will consider whether you significantly benefited or mental health. This factor will weigh in favor of relief if
from the unpaid income tax liability or understated tax. A you were in poor mental or physical health at one of the
significant benefit is any benefit in excess of normal sup- following times.
port. For example, if you enjoyed the benefits of a lavish • At the time the return or returns for which the request
lifestyle, such as owning luxury assets and taking expen- for relief relates were filed.
sive vacations, this factor will weigh against relief. If, how-
ever, your spouse (or former spouse) controlled the • At the time you reasonably believed the return or re-
household and business finances or there was abuse (dis- turns were filed.
cussed earlier) such that he or she made the decision on • At the time you request relief.
spending funds for a lavish lifestyle, then this mitigates
this factor so that it is neutral. If only your spouse (or The IRS will consider the nature, extent, and duration of
your condition, including the ongoing economic impact of

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your illness. If you were in neither poor physical nor poor (or former spouse) made. For example, withholding tax
mental health, this factor is neutral. and estimated tax payments cannot be refunded because
they are considered made with the joint return. However,
you may be entitled to a refund of your portion of a joint
overpayment from another year that was applied to the
Refunds
joint tax for a different year. You will need to show your
If you are granted relief, refunds are: portion of the joint overpayment.
• Permitted under innocent spouse relief and equitable The amount of your refund is limited. Read the follow-
relief, as explained later under Limit on Amount of Re- ing chart to find out the limit.
fund; and
IF you file Form 8857... THEN the refund cannot be
• Not permitted under separation of liability relief.
more than...
Proof Required within 3 years after filing your the part of the tax paid within 3
return years (plus any extension of
The IRS will only refund payments you made with your time for filing your return) before
own money. However, you must provide proof that you you filed Form 8857.
made the payments with your own money. Examples of after the 3-year period, but the tax you paid within 2 years
proof are a copy of your bank statement or a canceled within 2 years from the time you immediately before you filed
check. No proof is required if your individual refund was paid the tax Form 8857.
used by the IRS to pay a tax you owed on a joint tax return
for another year.

Limit on Amount of Refund

You are not eligible for refunds of payments made with the
joint return, joint payments, or payments that your spouse

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Flowcharts

The following flowcharts provide a quick way for determin-
ing whether you may qualify for relief. But do not rely on
these flowcharts alone. Also read the earlier discussions.

Figure A. Do You Qualify for Innocent Spouse Relief?

Start Here
You do not qualify for innocent
No spouse relief but you may qualify for
Did you le a joint return for the year you want relief from liability for tax attributable
relief? to an item of community income. See
Community Property Laws, earlier.
Yes

Will you le Form 8857 no later than 2 years No You do not qualify for innocent
spouse relief but you may qualify for
after the rst1 IRS attempt to collect the tax equitable relief. See Figure C.
from you?

Yes

Does your joint return have an understated tax No
due to erroneous items of your spouse?

Yes

At the time you signed the joint return, did you Yes2
know or have reason to know that there was an
understated tax?

Are you able to show, based on the facts and No
circumstances, that it would be unfair to hold
you liable for the understated tax?

Yes

You do not qualify for innocent spouse relief; go
to Figure B.

You may qualify for innocent spouse relief.

1 Collection activities that may start the 2-year period are described earlier under How To Request Relief.
2 You may qualify for partial relief if, at the time you led your return, you knew or had reason to know of only a portion of an erroneous item.

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Figure B. Do You Qualify for Separation of Liability Relief?

Start Here
You do not qualify for separation of
Did you le a joint return for the year you want No liability relief but you may qualify for
relief? relief from liability for tax attributable
to an item of community income. See
Community Property Laws, earlier.
Yes

Will you le Form 8857 no later than 2 years No You do not qualify for separation of
after the rst IRS attempt to collect the tax liability relief but you may qualify for
from you? * equitable relief. See Figure C.
Yes
No
Does your joint return have an understated tax?

Yes

Are you still married to the spouse with whom
No you led the joint return? (If that spouse is
deceased, answer “No.”)
Yes

Yes Are you legally separated from the spouse with
whom you led the joint return?

No
Were you a member of the same household as Yes
the spouse with whom you led the joint return
at any time during the 12-month period ending
on the date you le Form 8857?

No
You do not qualify for separation of liability
relief; go to Figure C.

You may qualify for separation of liability relief.

*Collection activities that may start the 2-year period are described earlier under How To Request Relief.

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Figure C. Do You Qualify for Equitable Relief?

                                                      Start Here
                               Are you eligible for innocent spouse relief,              Yes
                               separation of liability relief, or relief from liability
                               for tax attributable to an item of community income?
                                                  No

                               Does your return have an understated or                   No
                               unpaid tax?

                                                  Yes

                               Are you able to show it would be unfair to hold           No
                               you liable for the understated or unpaid tax?

                                                  Yes

                               Did you and your spouse (or former spouse)                Yes
                               transfer property to one another as part of a
                               fraudulent scheme?
                                                  No
                               Did your spouse (or former spouse) transfer               Yes
                               property to you for the main purpose of 
                               avoiding tax or the payment of tax?
                                                  No
                               Did you knowingly participate in the ling of a           Yes
                               fraudulent joint return?
                                                  No
                                                                                           1
                               Is the income tax liability from which you seek           No
                               relief due (in full or in part) to one of the following?
                               • An item of your spouse (or former spouse) with 
                               whom you led the joint return.
                               • An unpaid tax resulting from your spouse’s (or
                               former spouse’s) income. 

                                                  Yes
                                                              You do not qualify for equitable relief.

                               You may qualify for equitable relief. 2

1You may qualify for equitable relief if you meet any of the exceptions to condition (7) discussed earlier underConditions for Getting.Equitable Relief.
2 You must le Form 8857 by the ling deadlines explained earlier in Exception for equitable relief under How To Request Relief.

Publication 971 (December 2021)                                                                                                            Page 15

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Questions & Answers

This  section  answers  questions  com-         • You must request relief within 2            meet  either  of  the  following  require-
monly asked by taxpayers about inno-              years after the date on which the           ments at the time you file Form 8857.
cent spouse relief.                               IRS first began collection activity 
                                                                                              • You are no longer married to, or 
                                                  against you.
                                                                                                are legally separated from, the 
What is joint and several liability?                                                            spouse with whom you filed the 
                                                What are “erroneous items”?                     joint return for which you are re-
When  you  file  a  joint  income  tax  re-                                                     questing relief. (Under this rule, 
turn, the law makes both you and your  Erroneous  items  are  any  deductions,                  you are no longer married if you 
spouse  responsible  for  the  entire  tax  credits,  or  bases  that  are  incorrectly         are widowed.)
liability. This is called joint and several  stated on the return, and any income 
liability.  Joint  and  several  liability  ap- that is not properly reported on the re-      • You were not a member of the 
plies  not  only  to  the  tax  liability  you  turn.                                           same household as the spouse 
show on the return but also to any ad-                                                          with whom you filed the joint return 
ditional tax liability the IRS determines       What is an “understated tax”?                   at any time during the 12-month 
to be due, even if the additional tax is                                                        period ending on the date you file 
due  to  the  income,  deductions,  or  You have an understated tax if the IRS                  Form 8857.
credits  of  your  spouse  or  former  determined  that  your  total  tax  should 
                                                                                              In  addition  to  the  above  require-
spouse. You remain jointly and sever-           be  more  than  the  amount  actually 
                                                                                              ments,  you  must  file  a  Form  8857 
ally  liable  for  taxes,  and  the  IRS  still  shown  on  your  return.  For  example, 
                                                                                              within 2 years after the date on which 
can collect from you, even if you later  you reported total tax on your 2018 re-
                                                                                              the  IRS  first  began  collection  activity 
divorce and the divorce decree states  turn of $2,500. The IRS determined in 
                                                                                              against you.
that your former spouse will be solely  an  audit  of  your  2018  return  that  the 
responsible for the tax.                        total tax should be $3,000. You have a 
                                                                                              Why would a request for 
                                                $500 understated tax.
                                                                                              separation of liability relief be 
How can I get relief from joint and 
                                                                                              denied?
several liability?                              Will I qualify for innocent spouse 
                                                relief in any situation where there 
                                                                                              Even if you meet the requirements lis-
There are three types of relief for filers      is an understated tax?
                                                                                              ted earlier, a request for separation of 
of  joint  returns:  “innocent  spouse  re-
                                                                                              liability relief will not be granted in the 
lief,” “separation of liability relief,” and  No.  There  are  many  situations  in 
                                                                                              following situations.
“equitable relief.” Each type has differ-       which you may owe tax that is related 
ent requirements. They are explained  to your spouse (or former spouse), but                  • The IRS proves that you and your 
separately below.                               not be eligible for innocent spouse re-         spouse (or former spouse) trans-
                                                lief.  For  example,  you  and  your            ferred assets to one another as 
What are the rules for innocent                 spouse file a joint return on which you         part of a fraudulent scheme.
spouse relief?                                  report $10,000 of income and deduc-           • The IRS proves that at the time 
                                                tions, but you knew that your spouse            you signed your joint return, you 
To  qualify  for  innocent  spouse  relief,  was not reporting $5,000 of dividends.             had actual knowledge of any erro-
you must meet all of the following con-         You  are  not  eligible  for  innocent          neous items giving rise to the defi-
ditions.                                        spouse  relief  because  you  have              ciency that are allocable to your 
                                                knowledge of the understated tax.
• You must have filed a joint return                                                            spouse (or former spouse).
  which has an understated tax.                                                               • Your spouse (or former spouse) 
                                                What are the rules for separation 
• The understated tax must be due               of liability relief?                            transferred property to you to 
  to erroneous items of your spouse                                                             avoid tax or the payment of tax.
  (or former spouse).                           Under  this  type  of  relief,  you  allocate 
• You must establish that at the time           (separate)  the  understated  tax  (plus      What are the rules for equitable 
  you signed the joint return, you did          interest and penalties) on your joint re-     relief?
  not know, and had no reason to                turn between you and your spouse (or 
  know, that there was an understa-             former  spouse).  The  understated  tax       Equitable relief is only available if you 
  ted tax.                                      allocated  to  you  is  generally  the        meet all of the following conditions.
                                                amount  you  are  responsible  for.  To       • You do not qualify for innocent 
• Taking into account all of the facts          qualify for separation of liability relief,     spouse relief, separation of liability 
  and circumstances, it would be                you must have filed a joint return and          relief, or relief from liability for tax 
  unfair to hold you liable for the un-
                                                                                                attributable to an item of commun-
  derstated tax.
                                                                                                ity income.

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• You have an understated tax or How do I request relief? includes the time the Tax Court is con-
unpaid tax. See Note, later. sidering your request.
• You and your spouse (or former File Form 8857 to ask the IRS for re-
After your case is resolved, the IRS
spouse) did not transfer assets to lief. You must file an additional Form
can begin or resume collecting from
one another as a part of a fraudu- 8857 if you are requesting relief for
you any tax for which you are deter-
lent scheme. more than 6 years.
mined to remain responsible. The
10-year period will be increased by
• Your spouse (or former spouse) When should I file Form 8857?
did not transfer property to you for the amount of time your request for re-
lief was pending plus 60 days. See
the main purpose of avoiding tax If you are requesting innocent spouse Pub. 594 for more information.
or the payment of tax. relief or separation of liability relief, file
• You did not knowingly participate Form 8857 no later than 2 years after
What is “injured spouse relief”?
in the filing of a fraudulent joint re- the date on which the IRS first began
turn. collection activities against you.
Injured spouse relief is different from
• The income tax liability from which If you are requesting equitable re- innocent spouse relief. When a joint
you seek relief is attributable (ei- lief, see Exception for equitable relief return is filed and the refund is used to
ther in full or in part) to an item of under When To File Form 8857, ear- pay one spouse's past-due federal
your spouse (or former spouse) or lier, for when to file Form 8857. tax, state income tax, state unemploy-
an unpaid tax resulting from your If you are requesting relief from lia- ment compensation debts, child sup-
spouse's (or former spouse's) in- bility for tax attributable to an item of port, spousal support, or federal non-
come. For exceptions to this con- community income, see How and tax debt, such as a student loan, the
dition, see item (7) under Condi- When To Request Relief under Com- other spouse may be considered an
tions for Getting Equitable Relief, munity Property Laws, earlier, for injured spouse. The injured spouse
earlier. when to file Form 8857. can get back his or her share of the
joint overpayment using Form 8379,
• You timely file Form 8857 as ex-
plained earlier in Exception for Where should I file Form 8857? Injured Spouse Allocation.
equitable relief under When To You are considered an injured
File Form 8857. Use one of the addresses or fax num- spouse if:
ber shown in the Instructions for Form
• The IRS determines that it is unfair 8857. 1. You are not legally obligated to
to hold you liable for the understa- pay the past-due amount, and
ted or unpaid tax taking into ac-
I am currently undergoing an 2. You meet any of the following
count all the facts and circumstan-
examination of my return. How do I conditions.
ces.
request innocent spouse relief?
Note. Unlike innocent spouse relief or a. You made and reported tax
separation of liability relief, if you qual- File Form 8857 at one of the ad- payments (such as federal in-
ify for equitable relief, you can also get dresses or send it to the fax number come tax withholding or esti-
relief from an unpaid tax. (An unpaid shown in the Instructions for Form mated tax payments).
tax is tax that is properly shown on the 8857. Do not file it with the employee b. You had earned income (such
return, but has not been paid.) assigned to examine your return. as wages, salaries, or self-em-
ployment income) and
How do state community property What if the IRS has given me claimed the earned income
laws affect my ability to qualify for notice that it will levy my account credit or the additional child
relief? for the tax liability and I decide to tax credit.
request relief?
Community property states are Ari- c. You claimed a refundable tax
credit, such as the health cov-
zona, California, Idaho, Louisiana, Ne- Generally, the IRS has 10 years to col-
erage tax credit or the refund-
vada, New Mexico, Texas, Washing- lect an amount you owe. This is the
ton, and Wisconsin. Generally, collection statute of limitations. By able credit for prior year mini-
community property laws provide that law, the IRS is not allowed to collect mum tax.
you and your spouse are both entitled from you after the 10-year period Note. If your residence was in a com-
to one-half of your total community in- ends. munity property state at any time dur-
come and expenses. However, com- ing the year and the state recognizes
If you request relief for any tax year,
munity property laws are not taken your marriage, you may file Form
the IRS cannot collect from you for
into account in determining whether 8379 even if only item (1) above ap-
that year while your request is pend-
an item belongs to you or to your plies.
ing. But interest and penalties con-
spouse (or former spouse) if you re-
tinue to accrue. Your request is gener-
quest relief from joint and several lia-
ally considered pending from the date
bility.
the IRS receives your Form 8857 until
the date your request is resolved. This

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How To Get Tax Help

If you have questions about a tax is- returns. Go to IRS.gov/VITA, ▶ Tips and links to help you de-
sue; need help preparing your tax re- download the free IRS2Go app, or termine if you qualify for tax credits
turn; or want to download free publica- call 800-906-9887 for information and deductions.
tions, forms, or instructions, go to on free tax return preparation. ▶ A progress tracker.
IRS.gov to find resources that can help ▶ A self-employment tax fea-
• TCE. The Tax Counseling for the
you right away. ture.
Elderly (TCE) program offers free
▶ Automatic calculation of taxa-
Preparing and filing your tax return. tax help for all taxpayers, particu-
ble social security benefits.
After receiving all your wage and earn- larly those who are 60 years of age
ings statements (Forms W-2, W-2G, and older. TCE volunteers special- • The First-Time Homebuyer Credit
1099-R, 1099-MISC, 1099-NEC, etc.); ize in answering questions about Account Look-up IRS.gov/ (
unemployment compensation state- pensions and retirement-related is- HomeBuyer) tool provides informa-
ments (by mail or in a digital format) or sues unique to seniors. Go to tion on your repayments and ac-
other government payment statements IRS.gov/TCE, download the free count balance.
(Form 1099-G); and interest, dividend, IRS2Go app, or call 888-227-7669
• The Sales Tax Deduction
and retirement statements from banks for information on free tax return
Calculator IRS.gov/SalesTax ( ) fig-
and investment firms (Forms 1099), preparation. ures the amount you can claim if
you have several options to choose • MilTax. Members of the U.S. you itemize deductions on Sched-
from to prepare and file your tax return. Armed Forces and qualified veter- ule A (Form 1040).
You can prepare the tax return your- ans may use MilTax, a free tax
Getting answers to your tax
self, see if you qualify for free tax prep- service offered by the Department
questions. On IRS.gov, you
aration, or hire a tax professional to of Defense through Military One-
can get up-to-date information
prepare your return. Source. For more information, go
on current events and changes in tax
For 2021, if you received an to MilitaryOneSource
law.
(MilitaryOneSource.mil/Tax).
! Economic Impact Payment Also, the IRS offers Free Fillable • IRS.gov/Help: A variety of tools to
CAUTION (EIP), refer to your Notice
1444-C, Your 2021 Economic Impact Forms, which can be completed help you get answers to some of
Payment. If you received Advance online and then filed electronically the most common tax questions.
Child Tax Credit payments, refer to regardless of income. • IRS.gov/ITA: The Interactive Tax
your Letter 6419. Assistant, a tool that will ask you
Using online tools to help prepare
questions and, based on your in-
your return. Go to IRS.gov/Tools for
put, provide answers on a number
Free options for tax preparation. the following.
Go to IRS.gov to see your options for of tax law topics.
preparing and filing your return online • The Earned Income Tax Credit
or in your local community, if you qual- Assistant IRS.gov/EITCAssistant ( ) • IRS.gov/Forms: Find forms, in-
structions, and publications. You
ify, which include the following. determines if you’re eligible for the
will find details on 2021 tax
earned income credit (EIC).
• Free File. This program lets you changes and hundreds of interac-
prepare and file your federal indi- • The Online EIN Application tive links to help you find answers
vidual income tax return for free us- (IRS.gov/EIN) helps you get an to your questions.
ing brand-name tax-prepara- employer identification number
tion-and-filing software or Free File (EIN) at no cost. • You may also be able to access tax
law information in your electronic
fillable forms. However, state tax • The Tax Withholding Estimator filing software.
preparation may not be available (IRS.gov/W4app) makes it easier
through Free File. Go to IRS.gov/ for everyone to pay the correct
FreeFile to see if you qualify for amount of tax during the year. The Need someone to prepare your tax
free online federal tax preparation, tool is a convenient, online way to return? There are various types of
e-filing, and direct deposit or pay- check and tailor your withholding. tax return preparers, including tax pre-
ment options. It’s more user-friendly for taxpay- parers, enrolled agents, certified public
• VITA. The Volunteer Income Tax ers, including retirees and self-em- accountants (CPAs), attorneys, and
Assistance (VITA) program offers ployed individuals. The features in- many others who don’t have professio-
free tax help to people with clude the following. nal credentials. If you choose to have
low-to-moderate incomes, persons ▶ Easy to understand language. someone prepare your tax return,
with disabilities, and limited-Eng- ▶ The ability to switch between
lish-speaking taxpayers who need screens, correct previous entries,
help preparing their own tax and skip screens that don’t apply.

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choose that preparer wisely. A paid tax ways protect your identity when using dedicated eBook readers, and eBook
preparer is: any social networking site. functionality may not operate as inten-
• Primarily responsible for the overall The following IRS YouTube chan- ded.
substantive accuracy of your re- nels provide short, informative videos
turn, on various tax-related topics in English, Access your online account (indi-
Spanish, and ASL. vidual taxpayers only). Go to
• Required to sign the return, and IRS.gov/Account to securely access in-
• Youtube.com/irsvideos.
• Required to include their preparer formation about your federal tax ac-
tax identification number (PTIN). • Youtube.com/irsvideosmultilingua. count.
Although the tax preparer always • Youtube.com/irsvideosASL. • View the amount you owe and a
signs the return, you're ultimately re- breakdown by tax year.
sponsible for providing all the informa- Watching IRS videos. The IRS Video
tion required for the preparer to accu- portal (IRSVideos.gov) contains video • See payment plan details or apply
for a new payment plan.
rately prepare your return. Anyone paid and audio presentations for individuals,
to prepare tax returns for others should small businesses, and tax professio- • Make a payment or view 5 years of
have a thorough understanding of tax nals. payment history and any pending
matters. For more information on how or scheduled payments.
Online tax information in other lan-
to choose a tax preparer, go to Tips for • Access your tax records, including
guages. You can find information on
Choosing a Tax Preparer on IRS.gov. key data from your most recent tax
IRS.gov/MyLanguage if English isn’t
Advance child tax credit payments. your native language. return, your EIP amounts, and tran-
scripts.
From July through December 2021,
Free Over-the-Phone Interpreter
advance payments were sent automat- • View digital copies of select noti-
(OPI) Service. The IRS is committed
ically to taxpayers with qualifying chil- ces from the IRS.
to serving our multilingual customers
dren who met certain criteria. The ad- • Approve or reject authorization re-
by offering OPI services. The OPI
vance child tax credit payments were quests from tax professionals.
Service is a federally funded program
early payments of up to 50% of the es-
and is available at Taxpayer Assis-
timated child tax credit that taxpayers • View your address on file or man-
tance Centers (TACs), other IRS offi-
may properly claim on their 2021 re- age your communication preferen-
ces, and every VITA/TCE return site.
turns. Go to IRS.gov/AdvCTC for more ces.
The OPI Service is accessible in more
information about these payments and Tax Pro Account. This tool lets your
than 350 languages.
how they can affect your taxes. tax professional submit an authoriza-
Accessibility Helpline available for
Coronavirus. Go to IRS.gov/ tion request to access your individual
taxpayers with disabilities. Taxpay-
Coronavirus for links to information on taxpayer IRS online account. For more
ers who need information about acces-
the impact of the coronavirus, as well information, go to IRS.gov/
sibility services can call 833-690-0598.
as tax relief available for individuals TaxProAccount.
The Accessibility Helpline can answer
and families, small and large busi- Using direct deposit. The fastest
questions related to current and future
nesses, and tax-exempt organizations.
accessibility products and services way to receive a tax refund is to file
Employers can register to use Busi- available in alternative media formats electronically and choose direct de-
ness Services Online. The Social (for example, braille, large print, audio, posit, which securely and electronically
Security Administration (SSA) offers etc.). transfers your refund directly into your
online service at SSA.gov/employer for financial account. Direct deposit also
Getting tax forms and publications.
fast, free, and secure online W-2 filing avoids the possibility that your check
Go to IRS.gov/Forms to view, down-
options to CPAs, accountants, enrolled could be lost, stolen, or returned unde-
load, or print all of the forms, instruc-
agents, and individuals who process liverable to the IRS. Eight in 10 taxpay-
tions, and publications you may need.
Form W-2, Wage and Tax Statement, ers use direct deposit to receive their
Or, you can go to IRS.gov/OrderForms
and Form W-2c, Corrected Wage and refunds. If you don’t have a bank ac-
to place an order.
Tax Statement. count, go to IRS.gov/DirectDeposit for
more information on where to find a
Getting tax publications and in-
IRS social media. Go to IRS.gov/ bank or credit union that can open an
structions in eBook format. You can
SocialMedia to see the various social account online.
also download and view popular tax
media tools the IRS uses to share the
publications and instructions (including
latest information on tax changes, Getting a transcript of your return.
the Instructions for Form 1040) on mo-
scam alerts, initiatives, products, and The quickest way to get a copy of your
bile devices as eBooks at IRS.gov/
services. At the IRS, privacy and se- tax transcript is to go to IRS.gov/
eBooks.
curity are our highest priority. We use Transcripts. Click on either “Get Tran-
script Online” or “Get Transcript by
these tools to share public information Note. IRS eBooks have been tes- Mail” to order a free copy of your tran-
with you. Don’t post your social secur- ted using Apple's iBooks for iPad. Our script. If you prefer, you can order your
ity number (SSN) or other confidential eBooks haven’t been tested on other transcript by calling 800-908-9946.
information on social media sites. Al-

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Reporting and resolving your how to make a payment using any of Filing an amended return. You can
tax-related identity theft issues. the following options. now file Form 1040-X electronically
with tax filing software to amend 2019
• Tax-related identity theft happens • IRS Direct Pay: Pay your individual
or 2020 Forms 1040 and 1040-SR. To
when someone steals your per- tax bill or estimated tax payment
do so, you must have e-filed your origi-
sonal information to commit tax directly from your checking or sav-
nal 2019 or 2020 return. Amended re-
fraud. Your taxes can be affected if ings account at no cost to you.
turns for all prior years must be mailed.
your SSN is used to file a fraudu-
• Debit or Credit Card: Choose an Go to IRS.gov/Form1040X for informa-
lent return or to claim a refund or
approved payment processor to tion and updates.
credit.
pay online or by phone.
• The IRS doesn’t initiate contact Checking the status of your amen-
• Electronic Funds Withdrawal:
with taxpayers by email, text mes- ded return. Go to IRS.gov/WMAR to
Schedule a payment when filing
sages, telephone calls, or social track the status of Form 1040-X amen-
your federal taxes using tax return
media channels to request per- ded returns.
preparation software or through a
sonal or financial information. This
tax professional.
includes requests for personal Note. It can take up to 3 weeks
identification numbers (PINs), • Electronic Federal Tax Payment from the date you filed your amended
passwords, or similar information System: Best option for busi- return for it to show up in our system,
for credit cards, banks, or other fi- nesses. Enrollment is required. and processing it can take up to 16
weeks.
nancial accounts. • Check or Money Order: Mail your
• Go to IRS.gov/IdentityTheft, the payment to the address listed on Understanding an IRS notice or let-
IRS Identity Theft Central web- the notice or instructions. ter you’ve received. Go to IRS.gov/
page, for information on identity • Cash: You may be able to pay your Notices to find additional information
theft and data security protection taxes with cash at a participating about responding to an IRS notice or
for taxpayers, tax professionals, retail store. letter.
and businesses. If your SSN has You can use Schedule LEP, Re-
been lost or stolen or you suspect • Same-Day Wire: You may be able quest for Change in Language Prefer-
you’re a victim of tax-related iden- to do same-day wire from your fi- ence, to state a preference to receive
tity theft, you can learn what steps nancial institution. Contact your fi- notices, letters, or other written com-
you should take. nancial institution for availability, munications from the IRS in an alterna-
cost, and time frames.
• Get an Identity Protection PIN (IP tive language, when these are availa-
ble. Once your Schedule LEP is
PIN). IP PINs are six-digit numbers Note. The IRS uses the latest en-
processed, the IRS will determine your
assigned to taxpayers to help pre- cryption technology to ensure that the
translation needs and provide you
vent the misuse of their SSNs on electronic payments you make online,
translations when available. If you have
fraudulent federal income tax re- by phone, or from a mobile device us-
turns. When you have an IP PIN, it ing the IRS2Go app are safe and se- a disability requiring notices in an ac-
cessible format, see Form 9000.
prevents someone else from filing cure. Paying electronically is quick,
a tax return with your SSN. To easy, and faster than mailing in a Contacting your local IRS office.
learn more, go to IRS.gov/IPPIN. check or money order. Keep in mind, many questions can be
answered on IRS.gov without visiting
Ways to check on the status of your What if I can’t pay now? Go to
an IRS TAC. Go to IRS.gov/LetUsHelp
refund. IRS.gov/Payments for more informa-
for the topics people ask about most. If
• Go to IRS.gov/Refunds. tion about your options.
you still need help, IRS TACs provide
• Download the official IRS2Go app • Apply for an online payment tax help when a tax issue can’t be han-
to your mobile device to check your agreement IRS.gov/OPA ( ) to meet dled online or by phone. All TACs now
refund status. your tax obligation in monthly in- provide service by appointment, so
stallments if you can’t pay your you’ll know in advance that you can get
• Call the automated refund hotline taxes in full today. Once you com- the service you need without long wait
at 800-829-1954. plete the online process, you will times. Before you visit, go to IRS.gov/
receive immediate notification of TACLocator to find the nearest TAC
Note. The IRS can’t issue refunds
whether your agreement has been and to check hours, available services,
before mid-February 2022 for returns
approved. and appointment options. Or, on the
that claimed the EIC or the additional
child tax credit (ACTC). This applies to • Use the Offer in Compromise Pre- IRS2Go app, under the Stay Connec-
the entire refund, not just the portion Qualifier to see if you can settle ted tab, choose the Contact Us option
associated with these credits. your tax debt for less than the full and click on “Local Offices.”
amount you owe. For more infor-
Making a tax payment. Go to mation on the Offer in Compromise
IRS.gov/Payments for information on program, go to IRS.gov/OIC.

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The Taxpayer Advocate                      throughout the process and will do ev-         TAS for Tax Professionals
                                           erything possible to resolve your issue. 
Service (TAS) Is Here To                   TAS can help you if:                           TAS  can  provide  a  variety  of  informa-
Help You                                                                                  tion for tax professionals, including tax 
                                           • Your problem is causing financial 
                                                                                          law  updates  and  guidance,  TAS  pro-
What Is TAS?                                 difficulty for you, your family, or 
                                                                                          grams,  and  ways  to  let  TAS  know 
                                             your business;
TAS  is  an independent  organization                                                     about  systemic  problems  you’ve  seen 
within the IRS that helps taxpayers and    • You face (or your business is fac-           in your practice.
protects taxpayer rights. Their job is to    ing) an immediate threat of ad-
ensure  that  every  taxpayer  is  treated   verse action; or                             Low Income Taxpayer 
fairly  and  that  you  know  and  under-  • You’ve tried repeatedly to contact           Clinics (LITCs)
stand  your  rights  under  the  Taxpayer    the IRS but no one has responded, 
Bill of Rights.                              or the IRS hasn’t responded by the  LITCs  are  independent  from  the  IRS. 
                                             date promised.                               LITCs  represent  individuals  whose  in-
How Can You Learn About                                                                   come is below a certain level and need 
Your Taxpayer Rights?                      How Can You Reach TAS?                         to  resolve  tax  problems  with  the  IRS, 
                                                                                          such  as  audits,  appeals,  and  tax  col-
The  Taxpayer  Bill  of  Rights  describes  TAS  has  offices in  every  state,  the      lection disputes. In addition, LITCs can 
10 basic rights that all taxpayers have    District of Columbia, and Puerto Rico.  provide  information  about  taxpayer 
when  dealing  with  the  IRS.  Go  to  Your local advocate’s number is in your  rights  and  responsibilities  in  different 
TaxpayerAdvocate.IRS.gov to help you  local         directory       and          at  languages  for  individuals  who  speak 
understand what these rights mean to       TaxpayerAdvocate.IRS.gov/Contact-              English  as  a  second  language.  Serv-
you  and  how  they  apply.  These  are    Us.  You  can  also  call  them  at  ices are offered for free or a small fee 
your rights. Know them. Use them.          877-777-4778.                                  for eligible taxpayers. To find an LITC 
                                                                                          near     you,           go      to 
What Can TAS Do for You?                   How Else Does TAS Help                         TaxpayerAdvocate.IRS.gov/about-us/
                                           Taxpayers?                                     Low-Income-Taxpayer-Clinics-LITC  or 
TAS  can  help  you  resolve  problems                                                    see  IRS  Pub.  4134,   Low  Income 
that you can’t resolve with the IRS. And  TAS works to resolve large-scale prob-          Taxpayer Clinic List.
their  service  is  free.  If  you  qualify  for  lems that affect many taxpayers. If you 
their  assistance,  you  will  be  assigned  know of one of these broad issues, re-
to one advocate who will work with you  port it to them at IRS.gov/SAMS.

                To help us develop a more useful index, please let us know if you have ideas for index entries.
Index           See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                                                                          Innocent spouse relief  5
A                                          E
Actual knowledge:                          Equitable relief:
  Innocent spouse relief 6                   Conditions for getting 8                     J
  Separation of liability relief 7           Factors for determining whether to           Joint and several liability 16
Assistance (See Tax help)                    grant  9
                                           Erroneous items    6                           L
                                           Executors (See Decedent)
B                                                                                         Limitations on Relief  7
Burden of proof, separation of 
  liability 7                              F                                              N
                                           Flowcharts 13                                  No joint return filed 4
                                           Form 8857:
C                                            For decedent   3
Community income, relief from                Tax Court review   4                         P
  liability for tax attributable to an                                                    Partial relief, innocent spouse 
  item of   4                                                                              relief 6
Community property laws         4          H                                              Publications (See Tax help)
                                           How to request relief  2

D                                                                                         Q
Decedent    3                              I                                              Questions & Answers    16
Domestic violence (separation of           Indications of unfairness:
  liability)  8                              Innocent spouse relief 6
Duress 8                                   Injured spouse relief  17

Publication 971 (December 2021)                                                                                          Page 21

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                                 Spousal notification 3 16, 
R                                                                    U
Reason to know   6                                                   Understated tax 5
Refunds 12                       T                                   United States Tax Court 4
  Limit on amount of refund 12   Tax Court review 4                  Unpaid tax 8
  Proof required 12              Tax help 18
                                 TEFRA partnership proceedings      3
                                 Transferee liability 3              W
S                                Transfers of property to avoid      When to file Form 8857 2
Separation of liability relief 7   tax 8
Spousal abuse 3 8, 

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